Original research
The UK Leavers Tax Index 2026
Twenty destinations British leavers actually choose, compared on the numbers that decide the move: headline income tax, capital gains, inheritance tax and the UK treaty position. Compiled and maintained by a Chartered Tax Adviser; every row links to the full guide.
Last reviewed 08/07/2026. Headline, indicative rates; the linked guides carry the detail and sources.
The baseline you are leaving
45%
Top UK income tax
24%
Top UK capital gains
40%
UK inheritance tax
3-10 yrs
IHT tail after leaving
Tier 1: No personal income tax
No general tax on personal income. The planning weight shifts entirely to breaking UK residence cleanly and what you leave behind in the UK.
| Destination | Top income tax | Capital gains | Inheritance tax | UK treaty | Special regime |
|---|---|---|---|---|---|
| BahrainNo personal income tax | 0% | None | None | Full treaty | None |
| Monaco0% income tax since 1869 | 0% | None | None | Limited treaty | No personal income tax; residency needs accommodation and substantial funds. |
| OmanZero now, 5% PIT from 2028 | 0% | None | None | Full treaty | None |
| QatarNo tax on personal income | 0% | None | None | Full treaty | None |
| Saudi ArabiaNo personal income tax | 0% | None | None | Full treaty | None |
| United Arab EmiratesDubai · 0% personal tax | 0% | None | None | Full treaty | 9% corporate tax over AED 375k (from June 2023); qualifying free-zone income 0%. |
Tier 2: Full-rate systems with a special expat regime
Normal headline rates, but a special regime for new arrivals can transform the real cost for the right profile: read the linked guide for who qualifies.
| Destination | Top income tax | Capital gains | Inheritance tax | UK treaty | Special regime |
|---|---|---|---|---|---|
| SingaporeTerritorial · no CGT | 24% | None | None | Full treaty | Territorial: foreign income generally untaxed unless remitted. |
| Cyprus60-day non-dom | 35% | 20% | None | Full treaty | Non-dom: 17-year exemption from tax on dividends and interest. |
| ThailandRemittance-based PIT, 35% top, LTR foreign-income perks | 35% | 35% | Yes | Full treaty | LTR (Long-Term Resident) visa, open to new entrants: Wealthy Global Citizen/Pensioner and Work-from-Thailand tracks exempt qualifying foreign income, while the High-Skilled Professional track gives a 17% flat PIT rate |
| United StatesCitizenship-based: the trap | 37% | 20% | Yes | Full treaty | Citizenship-based taxation; FATCA/FBAR reporting; PFIC traps on non-US funds. |
| New Zealand4-year foreign-income exemption | 39% | None | None | Full treaty | Transitional resident exemption: ~4 years free of tax on most foreign income. |
| IrelandThe remittance basis lives on | 40% | 33% | Yes | Full treaty | Non-domiciled remittance basis: foreign income taxed only when remitted. |
| SwitzerlandLump-sum (forfait) | 40% | None | Yes | Full treaty | Lump-sum taxation (forfait), taxed on living expenses, for non-working foreigners. |
| Italy€200k flat tax | 43% | 26% | Yes | Full treaty | €200,000/yr flat tax on all foreign income & gains, up to 15 years. |
| AustraliaWorldwide on residents | 45% | 45% | None | Full treaty | Temporary-resident concession can exempt foreign income on some visas. |
| FranceHigh tax, strong impatriate break | 45% | 30% | Yes | Full treaty | Impatriate regime: exemption on the impatriation bonus and some foreign income. |
| SpainBeckham Law | 47% | 28% | Yes | Full treaty | Beckham regime: 24% flat to €600k on Spanish employment income, 6 years. |
| PortugalIFICI, the 'new NHR' | 48% | 28% | None | Full treaty | IFICI: 20% flat on eligible high-value roles; old NHR closed to new entrants in 2024. |
Tier 3: Full-rate systems
Worldwide taxation at full local rates: the move is about lifestyle first, with the tax planned around the treaty and timing.
Methodology
The index covers the twenty destinations our practice most often helps British leavers move to, so it reflects where people actually go rather than a list of exotic outliers. Figures are the headline national rates from our Global Tax Atlas dataset, dated to the 2026/27 UK tax year and reviewed against official sources; regional and local taxes, surtaxes and reliefs can change the picture, which is why every row links to the full country guide.
We deliberately publish tiers rather than a single composite score: weighting income tax against inheritance tax is a personal question, not a mathematical one. Tier 1 groups systems with no general personal income tax, Tier 2 groups full-rate systems offering a special regime for new arrivals, and Tier 3 groups full-rate systems without one. Within each tier, destinations sort by their headline rate.
One number this table cannot show: leaving the UK does not immediately end UK tax. UK-source income stays taxable, disposals of UK property remain within UK capital gains tax, returning within five years can trigger the temporary non-residence rules, and a long-term resident's worldwide estate stays within UK inheritance tax for a tail of up to ten years. Our leaving the UK guide covers all four.
Citing this index
Journalists and researchers are welcome to cite this index with attribution and a link: “The UK Leavers Tax Index 2026, Horizon UK Tax Solutions (horizonukts.com/uk-leavers-tax-index)”. For commentary from a Chartered Tax Adviser on emigration and cross-border tax, contact jordanonraet-wells@horizonukts.com.
The table shows the destination. We plan the exit.
The saving in any row only materialises if you break UK residence cleanly and time the move well. That is the work we do, on a fixed fee agreed upfront.