Moving to United Kingdom: taxes, residence and life
How to become tax resident in United Kingdom: personal, dividend and corporate tax, 8 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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 8 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. The economy grew +1.3% in 2025; the IMF forecasts 1.2% for 2026. Its passport opens about 162 countries without a visa in advance. Security: No fighting at home; terror threat 'substantial'; RAF Akrotiri hit by drone Mar 2026.
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 |
| Passeport | sans visa ou visa à l'arrivée dans 162 pays |
| Economic growth | +1.3% (2025), forecast 1.2% (2026) |
| Type de climat | temperate oceanic · 8.4° / 24° (London) |
| Guerre & conflits | hybrid — No fighting at home; terror threat 'substantial'; RAF Akrotiri hit by drone Mar 2026 |
| Tous les risques naturels | 4.3/10 |
| Solidité bancaire | 8.5/10 · AA |
| Protection de la propriété | 8.5/10 |
| Logements chauds en hiver | 7/10 |
Residence programmes in United Kingdom
- Innovator Founder visa — entrepreneur · open · 2026-10
- Global Talent visa — employment · open · 2026-10
- Skilled Worker visa (incl. self-sponsorship via own UK company) — Revenu / an CHF 44'600 · changing · 2026-10
- Global Business Mobility – UK Expansion Worker visa — Revenu / an CHF 56'200 · open · 2026-10
- High Potential Individual visa — employment · open · 2026-10
- UK Ancestry visa — ancestry · open · 2026-10
- Family visa (partner/child of British or settled person) — Revenu / an CHF 31'000 · open · 2026-10
- Foreign Income and Gains (FIG) regime for new residents — specialTax · open · 2026-10
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; Skilled Worker visa (incl. self-sponsorship via own UK company); Global Business Mobility – UK Expansion Worker visa; High Potential Individual 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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