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Remittance Basis (Non-Domiciled)
United Kingdom · Special Tax Regime · 2026
Last reviewed:
How it works
Non-UK-domiciled residents can elect to pay UK tax only on UK-source income and foreign income remitted to the UK. Annual charge applies after 7 years of UK residence.
Who qualifies?
UK tax residents who are not UK-domiciled; subject to remittance basis charge after 7+ years
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard United Kingdom top rate | 45% |
Calculate your take-home under Remittance Basis (Non-Domiciled)
Enter your salary and select United Kingdom + the remittance regime in our calculator.
Not tax advice. Regime rules change — always verify with a qualified local tax advisor. See our methodology for data sources.