Moving to United Kingdom: taxes, residence and life
How to become tax resident in United Kingdom: personal, dividend and corporate tax, 8 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In United Kingdom the top income tax rate is 45%, dividends are taxed at up to 39.35% and companies pay 25% corporate tax. Newcomers may use a special regime (0%): CIT 19% up to £50k, 25% above £250k (marginal relief between). Non-dom abolished 2025 → 4-year FIG regime: new arrivals untaxed on foreign income/gains for 4 years.
How to move and become tax resident
To become tax resident in United Kingdom you need at least 30 days a year (Only-home test: UK home held ≥91 days (≥30 days there in tax year), no overseas home; or full-time UK work). The typical route is Innovator Founder visa (endorsed new business) — no passive/investor route since 2022: Endorsing-body approval of an innovative, scalable UK business; English B2; no min funds; or Global Talent There are 7 open residence programmes in United Kingdom — see the list below.
Living there
London has a temperate oceanic climate with winter highs around 8.4 °C and summer highs around 24 °C.
Key facts
| Top income tax | 45% |
|---|---|
| Dividend tax | 39.35% |
| Corporate tax | 25% |
| Special regime for newcomers | 0% — CIT 19% up to £50k, 25% above £250k (marginal relief between). Non-dom abolished 2025 → 4-year FIG regime: new arrivals untaxed on foreign income/gains for 4 years. |
| Résidence fiscale | après 30 jours — Only-home test: UK home held ≥91 days (≥30 days there in tax year), no overseas home; or full-time UK work |
| Voie de résidence typique | Innovator Founder visa (endorsed new business) — no passive/investor route since 2022 — Endorsing-body approval of an innovative, scalable UK business; English B2; no min funds; or Global Talent |
| Type de climat | temperate oceanic · 8.4° / 24° (London) |
Residence programmes in United Kingdom
Active programmes
- Innovator Founder visa — entrepreneur · 2026-10
Earned-settlement reform pending (not yet in Rules Oct 2026); consultation keeps 3-yr ILR for Innovator Founders
- Global Talent visa — employment · 2026-10
- Global Business Mobility – UK Expansion Worker visa — Revenu / an CHF 56'200 · 2026-10
- High Potential Individual visa — employment · 2026-10
Expanded Nov 2025 with 8,000/yr cap
- UK Ancestry visa — ancestry · 2026-10
- Family visa (partner/child of British or settled person) — Revenu / an CHF 31'000 · 2026-10
- Foreign Income and Gains (FIG) regime for new residents — specialTax · 2026-10
Non-dom remittance basis abolished 6 Apr 2025
Changes or availability under review
- Skilled Worker visa (incl. self-sponsorship via own UK company) — Revenu / an CHF 44'600 · 2026-10
Proposed earned settlement: 10-yr baseline ILR (shorter for high earners) — announced, not yet law as of Oct 2026
Plan your residence route
Frequently asked questions
How many days do I need to spend in United Kingdom to become tax resident?
après 30 jours. Only-home test: UK home held ≥91 days (≥30 days there in tax year), no overseas home; or full-time UK work Arriver sufficient ties: 46–90 days need 4 ties (rarely met), 91–120 need 3; FIG regime 4 yrs if non-resident 10 yrs
How much tax will I pay in United Kingdom?
In United Kingdom the top income tax rate is 45%, dividends are taxed at up to 39.35% and companies pay 25% corporate tax.
Which residence programmes does United Kingdom offer?
Innovator Founder visa; Global Talent visa; Global Business Mobility – UK Expansion Worker visa; High Potential Individual visa; UK Ancestry visa
What is the usual way to move to United Kingdom?
Innovator Founder visa (endorsed new business) — no passive/investor route since 2022. Endorsing-body approval of an innovative, scalable UK business; English B2; no min funds; or Global Talent
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
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