United Kingdom
Northern Europe · GB · 131 treaties
What are the main tax rates in the United Kingdom?
The United Kingdom has a top personal income tax rate of 45%, a corporate tax rate of 25%, and a standard VAT of 20%.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 0% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 20% |
| Personal income (top rate) | 45% |
| Capital gains | 24% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | n/a |
| Global minimum tax (Pillar 2) | Implemented |
Common questions
- How long does it take to become a tax resident in the UK?
- It takes 183 days to establish tax residency in the United Kingdom.
- What is the UK's approach to taxing foreign income?
- The United Kingdom operates a worldwide tax system, meaning income earned globally is subject to UK tax.
- Does the UK have a capital gains tax?
- Yes, the United Kingdom has a capital gains tax rate of 24%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- Automatic UK test: 183 or more days spent in the UK in the tax year
- Automatic UK test: only home in the UK for at least 91 consecutive days, with at least 30 days of visit or stay in that home in the tax year
- Automatic UK test: working full‑time in the UK for a continuous 365‑day period, with at least one day of that period in the tax year being tested
- Sufficient ties test: combination of UK days (between 16 and 182) and UK ties (family tie, accommodation tie, work tie, 90‑day tie, country tie) under the Statutory Residence Test
- Automatic overseas test: previously UK‑resident and fewer than 16 days in the UK in the tax year
- Automatic overseas test: not UK‑resident in any of the 3 previous tax years and fewer than 46 days in the UK in the tax year
- Automatic overseas test: work full‑time abroad (averaging at least 35 hours a week), fewer than 91 days in the UK, and no more than 30 UK work days in the tax year
Ending UK tax residence usually requires arranging work and home outside the UK and keeping UK days within the automatic overseas test limits, but the Statutory Residence Test and sufficient ties rules make planning and record‑keeping relatively complex. Domicile can still matter for some taxes (for example inheritance tax), but income tax and capital gains tax are now residence‑based.
Source: HM Revenue & Customs (GOV.UK)
Tax treaty network (174)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | — | 6% | 0% |
| Antigua and Barbuda | — | 20% | 0% |
| Argentina | — | 12% | 15% |
| Armenia | — | 5% | 5% |
| Australia | — | 10% | 5% |
| Austria | — | 0% | 0% |
| Azerbaijan | — | 10% | 10% |
| Bangladesh | — | 10% | 10% |
| Barbados | — | 0% | 0% |
| Belarus | — | 5% | 5% |
| Belgium | — | 10% | 0% |
| Benin | — | — | — |
| Bolivia | — | 15% | 15% |
| Bosnia and Herzegovina | — | 10% | 10% |
| Botswana | — | 10% | 10% |
| Brazil | — | 15% | 10% |
| British Virgin Islands | — | 20% | 20% |
| Bulgaria | — | 5% | 5% |
| Burkina Faso | — | — | — |
| Burundi | — | — | — |
| Cambodia | — | — | — |
| Cameroon | — | — | — |
| Canada | — | 10% | 10% |
| Cabo Verde | — | — | — |
| Cayman Islands | — | 20% | 20% |
| Central African Republic | — | — | — |
| Chad | — | — | — |
| Chile | — | 10% | 10% |
| China | — | 10% | 20% |
| Colombia | — | 10% | 10% |
| Croatia | — | 5% | 5% |
| Cuba | — | — | — |
| Cyprus | — | 0% | 0% |
| Czechia | — | 0% | 10% |
| Denmark | — | 0% | 0% |
| Dominica | — | — | — |
| Dominican Republic | — | — | — |
| Ecuador | — | 10% | 10% |
| Egypt | — | 15% | 15% |
| El Salvador | — | — | — |
| Estonia | — | 10% | 0% |
| Ethiopia | — | 5% | 7.5% |
| Fiji | — | 10% | 15% |
| Finland | — | 0% | 0% |
| France | — | 0% | 0% |
| Gambia | — | 15% | 12.5% |
| Georgia | — | 0% | 0% |
| Germany | — | 0% | 0% |
| Ghana | — | 12.5% | 12.5% |
| Greece | — | 0% | 0% |
| Grenada | — | 20% | 0% |
| Guatemala | — | — | — |
| Guernsey | — | 20% | 20% |
| Guinea | — | — | — |
| Guinea-Bissau | — | — | — |
| Guyana | — | 15% | 10% |
| Hong Kong S.A.R. | — | 0% | 3% |
| Hungary | — | 0% | 0% |
| Iceland | — | 0% | 5% |
| India | — | 15% | 15% |
| Indonesia | — | 10% | 20% |
| Iran | — | — | — |
| Ireland | — | 0% | 0% |
| Israel | — | 10% | 0% |
| Italy | — | 10% | 8% |
| Ivory Coast | — | 15% | 10% |
| Jamaica | — | 12.5% | 10% |
| Japan | — | 10% | 0% |
| Jordan | — | 10% | 10% |
| Kazakhstan | — | 10% | 10% |
| Kenya | — | 15% | 15% |
| Kiribati | — | 20% | 0% |
| Kuwait | — | 0% | 10% |
| Kyrgyzstan | — | 5% | 5% |
| Laos | — | — | — |
| Latvia | — | 10% | 0% |
| Lebanon | — | — | — |
| Lesotho | — | 10% | 7.5% |
| Liberia | — | — | — |
| Lithuania | — | 10% | 10% |
| Luxembourg | — | 0% | 0% |
| Macao S.A.R | — | — | — |
| Madagascar | — | — | — |
| Malawi | — | 20% | 20% |
| Malaysia | — | 10% | 8% |
| Maldives | — | — | — |
| Mali | — | — | — |
| Malta | — | 10% | 10% |
| Mauritius | — | 20% | 15% |
| Mexico | — | 15% | 10% |
| Moldova | — | 5% | 5% |
| Mongolia | — | 10% | 5% |
| Montenegro | — | 10% | 10% |
| Morocco | — | 10% | 10% |
| Mozambique | — | — | — |
| Myanmar | — | 20% | 0% |
| Namibia | — | 20% | 5% |
| Nepal | — | — | — |
| Netherlands | — | 0% | 0% |
| New Zealand | — | 10% | 10% |
| Nigeria | — | 12.5% | 12.5% |
| North Macedonia | — | 10% | 0% |
| Norway | — | 0% | 0% |
| Oman | — | 0% | 8% |
| Pakistan | — | 15% | 12.5% |
| Panama | — | 20% | 5% |
| Papua New Guinea | — | 10% | 10% |
| Peru | — | 10% | 15% |
| Philippines | — | 15% | 20% |
| Poland | — | 5% | 5% |
| Portugal | — | 10% | 5% |
| Puerto Rico | — | — | — |
| Qatar | — | 20% | 5% |
| Romania | — | 3% | 3% |
| Russia | — | 0% | 0% |
| Saint Kitts and Nevis | — | 20% | 0% |
| Saint Lucia | — | — | — |
| Saint Vincent and the Grenadines | — | — | — |
| Samoa | — | — | — |
| San Marino | — | 20% | 0% |
| Saudi Arabia | — | 0% | 8% |
| Senegal | — | 10% | 10% |
| Republic of Serbia | — | 10% | 10% |
| Seychelles | — | — | — |
| Sierra Leone | — | 20% | 0% |
| Singapore | — | 5% | 8% |
| Slovakia | — | 0% | 10% |
| Slovenia | — | 5% | 5% |
| Solomon Islands | — | 20% | 0% |
| South Africa | — | 0% | 0% |
| South Korea | — | 10% | 10% |
| Spain | — | 0% | 0% |
| Sri Lanka | — | 10% | 10% |
| Sudan | — | 15% | 10% |
| Suriname | — | — | — |
| eSwatini | — | 20% | 0% |
| Sweden | — | 0% | 0% |
| Switzerland | — | 0% | 0% |
| Syria | — | — | — |
| Taiwan | — | 10% | 10% |
| Tajikistan | — | 10% | 7% |
| United Republic of Tanzania | — | — | — |
| Thailand | — | 20% | 15% |
| Tonga | — | — | — |
| Trinidad and Tobago | — | 10% | 10% |
| Tunisia | — | 12% | 15% |
| Turkey | — | 15% | 10% |
| Turkmenistan | — | 10% | 10% |
| Turks and Caicos Islands | — | — | — |
| Uganda | — | 15% | 15% |
| Ukraine | — | 5% | 5% |
| United Arab Emirates | — | 20% | 0% |
| United States of America | — | 15% | 0% |
| Uruguay | — | 10% | 10% |
| Uzbekistan | — | 5% | 5% |
| Venezuela | — | 5% | 7% |
| Vietnam | — | 10% | 10% |
| Zambia | — | 10% | 5% |
| Zimbabwe | — | 10% | 10% |
| Algeria | — | 7% | 10% |
| Andorra | — | 0% | 0% |
| Bahrain | — | 20% | 0% |
| Belize | — | 20% | 0% |
| Brunei | — | 20% | 0% |
| Jersey | — | 20% | 20% |
| Falkland Islands | — | 0% | 0% |
| Faroe Islands | — | 0% | 0% |
| Isle of Man | — | 20% | 20% |
| Kosovo | — | 0% | 0% |
| Libya | — | 0% | 0% |
| Liechtenstein | — | 0% | 0% |
| Montserrat | — | 20% | 0% |
| Tuvalu | — | 20% | 0% |
| GI | — | 20% | 20% |