Tax On Foreign Income UK Calculator 2026
Instantly estimate your UK tax liability on foreign income. Calculate tax for non-residents, remittance basis users, and UK residents with worldwide income.
Foreign Income Details
Enter your foreign income and UK circumstances to estimate your HMRC tax liability
Select the relevant UK tax year for your foreign income.
How are you claiming tax on your foreign income?
Different income types have different tax rates and allowances.
The gross amount of income received from abroad before foreign tax.
Tax withheld or paid to the foreign tax authority (for Double Taxation Relief).
Your total UK-sourced income (e.g., UK salary, UK pension) to calculate your tax band.
Your Tax Assessment
Estimated UK tax liability and Double Taxation Relief breakdown
Enter your foreign income details above and click Calculate Tax to reveal your estimated UK tax liability.
UK Income Tax Bands & Rates 2026/27
Quickly reference the standard UK Income Tax bands and rates for England, Wales, and Northern Ireland (Scottish rates may vary).
| Band Name | Taxable Income | Tax Rate | Notes |
|---|---|---|---|
| Personal Allowance | £0 – £12,570 | 0% | Standard tax-free allowance |
| Basic Rate | £12,571 – £50,270 | 20% | Standard rate for employment/rental |
| Higher Rate | £50,271 – £125,140 | 40% | Applies to income over basic limit |
| Additional Rate | Over £125,140 | 45% | Top rate for high earners |
| Dividend Basic | Within Basic Band | 8.75% | Reduced rate for dividend income |
| Dividend Higher | Within Higher Band | 33.75% | Dividend rate for higher taxpayers |
UK Foreign Income Tax FAQ
Everything you need to know about declaring foreign income, Double Taxation Relief, and HMRC rules for non-residents and non-doms.
Yes, if you are a UK tax resident, you generally pay UK tax on your worldwide income (known as the ‘arising basis’). If you are a non-UK resident, you usually only pay UK tax on your UK-sourced income, unless you are a non-domiciled individual (‘non-dom’) claiming the remittance basis.
The remittance basis allows non-UK domiciled individuals to pay UK tax only on foreign income that is actually brought (remitted) into the UK. However, you lose your tax-free Personal Allowance and may face an annual charge (£30,000 or £60,000) if you have been UK resident for many years. Note: The UK government has announced plans to reform the non-dom regime from April 2025.
Double Taxation Relief prevents you from paying tax twice on the same income. If you pay tax on foreign income in another country, you can usually claim a credit against your UK tax liability. You will pay the difference if the UK rate is higher, or get no refund if the foreign rate is higher.
It depends. UK residents get the standard Personal Allowance (£12,570). Non-UK residents can still claim the Personal Allowance if they are an EEA national, a former UK resident, or a citizen of a country that has a specific double taxation agreement with the UK allowing it.
You must declare foreign income to HMRC using a Self Assessment tax return. You will need to fill in the ‘Foreign’ pages (SA109). If your foreign income is very small (under £2,000 and not remitted), you might not need to declare it if you are claiming the remittance basis.
The ‘foreign income allowance’ isn’t a specific allowance, but if you are a UK resident with foreign savings or investment income under £300, or foreign income under £2,000 (and you don’t remit it), you may not have to pay UK tax on it or declare it, provided you are claiming the remittance basis.