Non-Domiciled Tax Calculator UK 2026

Q: What is non-domiciled status in the UK?

A non-domiciled (non-dom) individual is UK tax resident but their permanent home (domicile) is considered to be outside the UK under common law rules. Domicile is typically inherited from your father at birth and can only be changed by establishing a permanent home abroad with genuine intention to remain. Non-doms historically could choose the remittance basis of taxation, paying UK tax only on foreign income and gains brought into the UK.

Q: What is the Remittance Basis Charge in 2026?

Under the old regime (applicable until April 2025 for most), the Remittance Basis Charge (RBC) was: £30,000 for 7 to 11 years of UK residence, £60,000 for 12 to 14 years, and £90,000 for 15 or more years. From April 2025, the non-dom regime was reformed and replaced with a 4-year foreign income exemption for new arrivals.

Q: Has the non-dom regime changed?

Yes. Major reforms took effect from 6 April 2025. The remittance basis has effectively been abolished for most purposes. New arrivals to the UK who were not UK resident in any of the 10 years before arrival can claim a 4-year Foreign Income and Gains (FIG) exemption, paying no UK tax on foreign income or gains for their first 4 years of UK residence. After 4 years, arising basis applies. Existing non-doms may have transitional protections.

Q: What is the 4-year foreign income exemption?

From April 2025, individuals who were not UK resident in any of the 10 years before arriving in the UK can claim the Foreign Income and Gains (FIG) exemption for their first 4 tax years of UK residence. During this period all foreign income and gains are exempt from UK tax, regardless of whether they are remitted. No Remittance Basis Charge applies. After 4 years, worldwide income becomes taxable on the arising basis.

Q: Can I still be non-dom after the 2025 reforms?

The concept of domicile for income tax and CGT purposes has largely been replaced by the 4-year FIG regime. However, domicile remains relevant for Inheritance Tax until at least April 2026 when further IHT reforms are expected. From April 2026 or later, IHT will shift from a domicile-based to a residence-based test: 10 years of UK residence will bring worldwide assets into the scope of UK IHT.

Calculate UK tax for non-domiciled individuals. Compare remittance basis vs arising basis and calculate the Remittance Basis Charge for long-term UK residents.

Non-Dom Tax Calculator

Important — 2025 Non-Dom Reforms: The remittance basis was substantially reformed from 6 April 2025. New arrivals now qualify for a 4-year Foreign Income and Gains (FIG) exemption instead of the remittance basis. This calculator shows both the old remittance basis (for transitional positions) and the new FIG regime.

Years of UK Residence (complete tax years)

UK Income (£ — always taxable in UK)

Foreign Income to Remit to UK (£)

Foreign Income NOT Remitting to UK (£)

New Arrival (not UK resident in last 10 years)?

If new arrival: years into FIG exemption (1–4)

Non-Dom Tax Rules in the UK — 2026 Position

The UK’s non-domiciled tax regime underwent the most significant reform in a generation from 6 April 2025. Understanding both the old rules (which may still apply to transitional arrangements) and the new regime is essential for non-dom individuals.

The Old Remittance Basis (pre-April 2025)

Under the old rules, non-doms could elect the remittance basis, paying UK tax only on foreign income and gains remitted to the UK. This was free for the first 7 years of UK residence (with some conditions), but a Remittance Basis Charge then applied: £30,000 for 7–11 years, £60,000 for 12–14 years, and £90,000 for 15 or more years. Electing the remittance basis also resulted in losing the personal allowance and CGT annual exempt amount.

The New 4-Year FIG Exemption (from April 2025)

Year of UK Residence	Treatment under New Regime
Years 1–4 (if not UK resident in prior 10 years)	Foreign Income and Gains (FIG) fully exempt — no UK tax, no remittance restriction
Year 5 onwards	Arising basis — all worldwide income and gains taxable in UK
Long-term residents (15+ years)	Deemed UK domicile rules replaced by IHT residence-based test (from 2026)

Temporary Repatriation Facility

Individuals who had previously unremitted foreign income or gains under the old remittance basis can bring those funds to the UK under the Temporary Repatriation Facility (TRF) at a reduced flat tax rate of 12% (2025/26 and 2026/27) or 15% (2027/28). This is a one-time opportunity to clean up historical offshore accumulations.

Frequently Asked Questions — Non-Dom Tax

What is non-domiciled status in the UK?

A non-domiciled individual is UK tax resident but their permanent home (domicile) is outside the UK under common law. Domicile is typically inherited from the father at birth and can only be changed by establishing a permanent home abroad with genuine intention to remain. Non-doms historically could elect the remittance basis, but this has largely been replaced by the 4-year FIG exemption from April 2025.

What is the Remittance Basis Charge in 2026?

Under the old regime the Remittance Basis Charge was £30,000 (7–11 years), £60,000 (12–14 years), or £90,000 (15+ years). The old remittance basis has been substantially abolished from April 2025 and replaced with the 4-year FIG exemption for new arrivals. Transitional provisions may still be relevant for some individuals with pre-2025 unremitted income.

Has the non-dom regime changed?

Yes, significantly. From 6 April 2025, the remittance basis was largely abolished. New arrivals who were not UK resident in any of the 10 prior years can claim a 4-year Foreign Income and Gains (FIG) exemption. All foreign income and gains are tax-free for the first 4 years, regardless of remittance. After 4 years, arising basis applies automatically.

What is the 4-year foreign income exemption?

The 4-year FIG exemption allows eligible new UK arrivals to pay no UK tax on foreign income and gains for their first 4 tax years of residence. There is no charge and no need to keep funds offshore. From year 5, all worldwide income becomes taxable in the UK on the arising basis. Eligibility requires not being UK resident in any of the 10 tax years before arrival.

Can I still be non-dom after the 2025 reforms?

Domicile remains relevant for Inheritance Tax until the residence-based IHT rules take effect (expected from April 2026). From April 2026, IHT will apply based on UK residence — 10 years of UK residence will generally bring worldwide assets within UK IHT. The Temporary Repatriation Facility allows previous non-doms to remit historical offshore income at a flat 12–15% rate in 2025–2028.