Non-Dom Tax Calculator (FIG Regime) Trending
Calculate tax under the new FIG regime for non-domiciled UK residents. 4-year foreign income exemption.
Last updated: April 2026 · Source: GOV.UK — Non-UK domiciled individuals
Total Tax
£11,432.00
Take home: £88,568.00
Tax on UK Income
£11,432.00
Tax on Foreign Income
Exempt (FIG)
New rules from April 2025:
The old remittance basis is abolished. New arrivals get a 4-year Foreign Income & Gains (FIG) exemption. After 4 years, all worldwide income is taxable. No more £30K/£60K annual charges.
Disclaimer
This calculator is provided for informational purposes only and should not be considered as financial or tax advice. All calculations are performed locally in your browser — no personal data is collected or sent to our servers. Rates and thresholds are sourced from HMRC and GOV.UK and are updated for the current tax year. Always verify results with HMRC or consult a qualified professional before making financial decisions.
How It Works
From April 2025, the UK replaced the traditional remittance basis for non-domiciled individuals with a new four-year Foreign Income and Gains (FIG) regime. New UK residents can elect to pay no UK tax on foreign income and gains for their first four years of UK tax residency, provided they have not been UK resident in the previous ten years.
After the four-year FIG window, all worldwide income and gains become fully taxable in the UK regardless of domicile status. Transitional provisions apply for existing non-doms: the Temporary Repatriation Facility allows previously unremitted income to be brought into the UK at a reduced rate of 12% in 2025/26 and 2026/27, then 15% in 2027/28.
Inheritance Tax also changed from a domicile basis to a residence basis from April 2025. Individuals resident in the UK for at least ten of the previous twenty years become liable for IHT on worldwide assets. This calculator models your tax position under the new regime based on your residency history and foreign income.
Example: New arrival, £200,000 foreign income in Year 2
- UK residency history: 1 of last 10 tax years (eligible for FIG)
- Foreign income: £200,000
- FIG election: foreign income exempt from UK tax
- UK income (£60,000 salary): taxed normally = approx. £11,432
- Net saving vs full UK tax on total income: approx. £62,000
Frequently Asked Questions
- What does the Non-Dom Tax Calculator (FIG Regime) do?
- Calculate tax under the new FIG regime for non-domiciled UK residents. 4-year foreign income exemption. All calculations are performed in your browser using official UK rates and thresholds.
- Is this calculator updated for the 2025/26 tax year?
- Yes. This calculator uses the latest HMRC rates and thresholds for the 2025/26 UK tax year, which runs from 6 April 2025 to 5 April 2026. Rates are verified against official HMRC publications.
- Do I need to tell HMRC about this?
- Whether you need to report to HMRC depends on your individual circumstances. If you are unsure, check GOV.UK or contact HMRC directly. This calculator provides estimates for guidance only.