Country tax profile · 2026
United Kingdom income tax
How United Kingdom taxes income
United Kingdom taxes personal income at rates up to 45%. First 4 years as a new resident: foreign income and gains are exempt under the FIG regime. Worldwide taxation after that.
Compiled by MyNomadWorld for United Kingdom and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
United Kingdom income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 12,570 GBP | 0% |
| up to 50,270 GBP | 20% |
| up to 125,140 GBP | 40% |
| over the top bracket | 45% |
National brackets; local or regional surcharges may apply on top.
How United Kingdom's income tax compares
United Kingdom's top income tax of 45% is the 18th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Germany (45%) · France (45%) · Switzerland (45%) · Australia (45%) · Japan (45%) · South Korea (45%)
Who is a tax resident of United Kingdom?
Statutory Residence Test (automatic UK/overseas tests + sufficient-ties test based on days and connections).
Related United Kingdom taxes
Moving to United Kingdom?
Get matched with a vetted United Kingdom tax & immigration advisor who handles residency and the exit from your current country.
See advisors →United Kingdom income tax FAQ
What is the income tax rate in United Kingdom?
United Kingdom taxes personal income at rates up to 45%. First 4 years as a new resident: foreign income and gains are exempt under the FIG regime. Worldwide taxation after that.
Can expats pay less income tax in United Kingdom?
Yes. Under the FIG 4-year foreign income exemption regime, qualifying new residents pay about 0.0% instead of the 45% headline rate.