What is the income tax rate in United Kingdom for expats?

United Kingdom uses a progressive tax system with rates from 0% to 45%. On a €60,000 salary (single filer), the effective rate is 27.1% with a net take-home of €43,768. Tax year: 2025-26.

How much tax will I pay on €100,000 in United Kingdom?

A single filer earning €100,000 in United Kingdom pays approximately €27,432 in income tax plus €8,000 in social contributions, for a total effective rate of 35.4%. Net take-home: €64,568.

Are there special tax regimes for expats in United Kingdom?

FIG (Foreign Income & Gains) regime: 4-year UK tax relief on foreign income and gains for new arrivals who were non-UK resident for 10+ consecutive years. Replaced non-dom remittance basis from 6 April 2025. Source: HMRC, geraldedelman.com.

What child tax benefits are available in United Kingdom?

United Kingdom offers a child allowance of £1,355 per child per year, which reduces your taxable income.

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United Kingdom — Income Tax 2025-26

Progressive brackets, social contributions, deductions, and expat-specific regimes. Source: GOV.UK (HMRC) / parliament.uk / gov.scot

Effective Rate

27.1%

Net Take-Home

€43,768

Marginal Rate

40%

Rank (of 20)

Adjust your scenario

Annual Gross Income

€60,000

Filing Status

Children

Income Split

Bracket-by-Bracket

Range	Rate	Tax
£0 – £12,570	0.0%	€0
£12,570 – £50,270	20.0%	€7,540
£50,270 – £125,140	40.0%	€3,892
Total Income Tax		€11,432
+ Social Contributions	8.0%	€4,800

Special Tax Regimes for Expats

FIG (Foreign Income & Gains) regime: 4-year UK tax relief on foreign income and gains for new arrivals who were non-UK resident for 10+ consecutive years. Replaced non-dom remittance basis from 6 April 2025. Source: HMRC, geraldedelman.com

Country-Specific Notes

Personal Allowance (£12,570) tapers by £1 for every £2 earned above £100,000 — fully withdrawn at £125,140. This creates an effective 60% marginal rate in the £100k-£125,140 band.
National Insurance Class 1 employee: 8% on earnings £12,570-£50,270 (Primary Threshold to UEL), 2% above UEL. NI does not cap — it reduces but continues above UEL.
Employer NI increased to 15% from April 2025 (from 13.8%), threshold lowered to £5,000. Source: moneysoft.co.uk
Marriage Allowance: transfer £1,260 to spouse if they earn under £12,570.
Child Benefit 2025-26: £26.05/week first child (£1,355/yr), £17.25/week additional children. High Income Child Benefit Charge: clawback starts at £60,000, fully repaid at £80,000.
Scotland has different income tax rates for 2025-26: Starter 19% (£12,571-£16,537), Basic 20% (£16,538-£29,526), Intermediate 21% (£29,527-£43,662), Higher 42% (£43,663-£75,000), Advanced 45% (£75,001-£125,140), Top 48% (above £125,140). Source: gov.scot
Thresholds frozen until April 2028 (extended to 2031 per 2025 Autumn Budget). Fiscal drag pulling more earners into higher bands.
Non-dom regime abolished April 2025. Replaced by 4-year FIG (Foreign Income & Gains) regime for new UK arrivals who were non-resident for 10+ years. Source: HMRC, elysium-law.com

How United Kingdom compares

Effective tax rate at €60,000 gross, all 20 countries. United Kingdom highlighted.

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Source: GOV.UK (HMRC) / parliament.uk / gov.scot · Last updated: 2026-08 · Tax year: 2025-26. Estimates only — consult a tax professional for your specific situation.