Leaving the UK? See How Much You'd Keep
UK residents on six figures hand 40-45% to HMRC before National Insurance. Compare your take-home pay across 12 low-tax destinations and see what you could save.
Annual Savings by Destination
Estimated additional take-home pay compared to staying in the UK, based on £150,000 GBP annual income.
| Destination | Est. Annual Savings |
|---|---|
| 🇬🇪Georgia | +£98,000 |
| 🇲🇾Malaysia | +£95,000 |
| 🇻🇺Vanuatu | +£95,000 |
| 🇵🇦Panama | +£92,000 |
| 🇦🇪UAE | +£78,000 |
| 🇧🇸Bahamas | +£75,000 |
| 🇹🇨Turks & Caicos | +£75,000 |
| 🇰🇾Cayman Islands | +£70,000 |
| 🇹🇭Thailand | +£62,000 |
| 🇵🇹Portugal | +£50,000 |
| 🇸🇬Singapore | +£48,000 |
| 🇲🇨Monaco | +£47,000 |
Calculate Your Exact Savings
Enter your income and see a side-by-side breakdown for every destination in under 30 seconds.
Open the Calculator →The UK Statutory Residence Test
Since April 2013, UK tax residency has been governed by the Statutory Residence Test (SRT). The SRT works through three sequential parts: the Automatic Overseas Tests, the Automatic UK Tests, and the Sufficient Ties Test.
The simplest route to non-residence is through the Automatic Overseas Tests. If you were UK resident in one or more of the previous three tax years and spend fewer than 46 days in the UK, you are automatically non-resident. If you were non-resident in all three prior years, the threshold drops to 16 days.
For those who do not meet the automatic tests, the Sufficient Ties Test counts your connections to the UK (family, accommodation, work, 90-day presence, and country tie) and determines residency based on a sliding scale of days spent in the UK.
Split-Year Treatment
If you leave the UK part-way through a tax year, split-year treatment can apply under Part 3 of Schedule 45 to the Finance Act 2013. This means you are taxed as a UK resident only for the portion of the year before departure, and as non-resident for the remainder.
To qualify, you must be non-resident for the following full tax year and meet one of the eight cases specified in the legislation. The most commonly used is Case 1 (starting full-time work overseas) or Case 3 (ceasing to have a home in the UK).
Recent UK Tax Changes for 2025-26
Several recent reforms have shifted the calculus for UK residents weighing a move abroad. Here are the key developments:
Non-Dom Regime Abolished (April 2025): The remittance basis of taxation for non-domiciled UK residents was replaced with a residence-based regime. New arrivals get a 4-year Foreign Income and Gains (FIG) exemption, then full UK tax on worldwide income. Existing non-doms face transition rules including a Temporary Repatriation Facility (TRF).
Personal Allowance Frozen Until April 2028: The £12,570 personal allowance and £50,270 higher-rate threshold remain frozen, creating “fiscal drag” — more earners pulled into higher bands by inflation.
CGT Rate Increases (October 2024 Budget): Lower-rate CGT rose from 10% to 18%; higher-rate from 20% to 24%. Carried interest CGT rate rises to 32% from April 2025.
National Insurance Cut, Then Frozen: Employee NI Class 1 fell to 8% (from 12%) in April 2024; thresholds remain frozen creating offsetting drag for higher earners.
Why UK High Earners Are Leaving
The UK higher rate of 40% applies from £50,271, and the additional rate of 45% applies above £125,140. On top of this, employee National Insurance contributions add up to 8% on earnings between £12,570 and £50,270, plus 2% above that threshold.
A particularly punishing quirk is the personal allowance taper: for every £2 earned above £100,000, the £12,570 personal allowance is reduced by £1. This creates an effective marginal rate of 60% on income between £100,000 and £125,140.
With remote work normalised across the tech and financial sectors, many UK professionals are exploring jurisdictions where the same income yields significantly more take-home pay.
Compare UK vs Low-Tax Destinations
See detailed tax breakdowns at multiple income levels for the most popular destinations for UK expats:
Essential Tools for Expats
Services that make the transition easier
Frequently Asked Questions
What is the Statutory Residence Test?
The SRT is the framework HMRC uses to determine UK tax residency. It works through automatic overseas tests, automatic UK tests, and a sufficient ties test. Days spent in the UK and connections such as family, accommodation, and work determine your status.
Can I use split-year treatment?
Yes. If you leave the UK mid-year and are non-resident for the following full tax year, you can be taxed as resident only for the UK portion of the departure year. This is governed by Part 3 of Schedule 45, Finance Act 2013.
Do I still pay UK tax if I move abroad?
Once non-resident under the SRT, you generally only pay UK tax on UK-sourced income. However, the Temporary Non-Residence rules (Section 809H ITA 2007) can claw back certain gains if you return to the UK within five complete tax years.
Which countries save UK residents the most tax?
Zero-tax jurisdictions like the UAE, Bahamas, Cayman Islands, Monaco, and Vanuatu offer the largest absolute savings — typically £75,000–£100,000 per year on a £150k salary. Territorial-tax countries such as Malaysia, Panama, and Georgia can also reduce your effective rate to near zero on foreign-sourced income. For UK passport holders, the UAE Golden Visa and Malaysia’s MM2H are the most popular long-term residency pathways.
How does the non-dom abolition affect UK tax planning?
From April 2025, the remittance basis was replaced with a residence-based regime. New arrivals get a 4-year Foreign Income and Gains (FIG) exemption, then full UK tax on worldwide income. For those who previously relied on non-dom status to shield foreign income, full relocation to a low-tax jurisdiction is now often the more tax-efficient option.