Non-Dom Tax Calculator (FIG Regime) Trending
Calculate tax under the new FIG regime for non-domiciled UK residents. 4-year foreign income exemption.
By Konstantin Iakovlev · Founder, Calks.uk
Last updated: · Verified against HMRC and GOV.UK 2026/27 rates
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 2026/27 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.
UK non-dom regime — major changes April 2025. Old regime (pre-April 2025): non-domiciled residents could elect 'remittance basis' — foreign income/gains only taxed if brought to UK. Replaced with: 4-year Foreign Income and Gains (FIG) regime for new UK residents. Years 1-4 of UK residence: foreign income/gains exempt from UK tax. From year 5: full UK tax on worldwide income (no more remittance basis). Existing non-doms: transitional rules with reduced tax until 2027.
Who is the new regime for? Anyone not UK-resident in any of previous 10 tax years, becoming UK-resident from April 2025+. 4 years of FIG protection from arrival. Doesn't apply to: existing long-term UK residents (transitional rules apply); UK domicile of origin (treated differently). Designed to: attract wealthy international talent for medium-term (3-4 year assignments); discourage permanent tax-residence avoidance. UK domicile concept abolished for income tax/CGT — but retained for Inheritance Tax (10 of 20 years rule applies).
Inheritance Tax for non-doms. Pre-April 2025: only UK assets liable for IHT if non-domiciled. Post-April 2025: residence-based IHT — long-term UK residents (10+ of last 20 years) liable on worldwide assets. 10-year 'tail' after leaving: worldwide IHT continues 10 years after non-residency starts. Major change for: wealthy individuals who'd built up worldwide assets while UK-resident expecting only UK assets to be UK IHT-liable. Specialist advice essential — Withers, Macfarlanes, Bracewell Law for ultra-high-net-worth.
FIG regime — what's protected for first 4 years. Foreign income (rents, dividends, interest from non-UK sources): exempt from UK tax in years 1-4. Foreign capital gains: exempt. Bringing money to UK: NO problem under FIG (unlike old remittance basis which restricted use). After year 4: full UK tax on worldwide income/gains. Trustee distributions: separate complex rules. Documenting foreign source income essential — bank statements, contracts. UK source income (employment, UK property): TAXED FROM DAY 1 even under FIG.
Practical tax planning for non-doms 2026+. Time UK arrival strategically: April start gives full tax year of FIG protection. Realise capital gains BEFORE becoming UK-resident (free from UK CGT). Sell UK property before becoming UK-resident: avoid CGT on disposal. After 4 years FIG: either become UK-domiciled (worldwide UK tax, full benefit of UK system) or relocate. Specialist tax counsel essential — non-dom rules complex and individual circumstances vary. Major impact on UK financial sector: 2024-2025 saw outflow of wealthy individuals to Italy, Dubai, Switzerland.
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.
- Is this calculator updated for the 2026/27 tax year?
- Yes. This calculator uses the latest HMRC rates and thresholds for the 2026/27 UK tax year, which runs from 6 April 2026 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.