The UK ended non-dom status on 6 April 2025. In 2025 it lost a net 16,500 millionaires, the largest outflow of any country. From London, the engine's first 3 are Gustavia, Abu Dhabi and Monaco.
In short, current to September 2026
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated . Cite as: Patrician.ch, UK non-dom abolished: where non-doms are moving in 2026, patrician.ch/answers/where-are-uk-non-doms-moving/, September 2026.
The engine's default reading from a London home base, flight time counted in. The figure is the effective income tax rate on $1M.
| Country | Net millionaires, 2025 | Highest ranked address on the board |
|---|---|---|
| The United Kingdom | -16,500 | London, 43% on $1M |
| The UAE | +9,800 | Abu Dhabi, 0% on $1M |
| The United States | +7,500 | Aspen, 37% on $1M |
| Italy | +3,600 | Tuscany, 45% on $1M |
| Switzerland | +3,000 | Zermatt, 32% on $1M |
The 2 regimes side by side: Swiss lump sum vs Italy's flat tax. The full London ranking: moving from London. What leaving costs: the UK exit rules.
On 6 April 2025. The remittance basis closed and inheritance tax moved from domicile to residence.
A new arrival not UK resident in the previous 10 tax years gets 4 years of relief on foreign income and gains instead.
Non-doms are not counted separately, but in 2025 the UK lost a net 16,500 millionaires while the UAE, the United States, Italy and Switzerland gained the most (Henley).
From London, the engine ranks Gustavia, Abu Dhabi and Monaco first.
Italy charges a flat €300,000 a year on all foreign income for up to 15 years. The Swiss lump sum costs $84K to $150K a year at the floor on the model.
Switzerland is cheaper at the floor. Italy wins once the Swiss base rises, and it exempts foreign assets from wealth tax. The detail is on the comparison page.
For a long-term resident, yes, on worldwide assets for up to 10 years after leaving.
The UK taxes an estate at 40% above £325,000, with a further band for a home left to children. A spouse inherits free. Since April 2025 exposure follows 10 of the last 20 years of residence.
Not straight away. No exit tax as such. The temporary non residence rule taxes gains realized abroad at 24% if you return within 5 full tax years. Gains realized after 5 full tax years of non residence fall outside this rule. The date you break residence is tested under the statutory residence test.
No deferral. The rule stops applying after 5 full tax years of non residence.
The engine takes what you earn and what you hold, then orders every address on the board against it.
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The general case, ranked: Where should high earners live in 2026 · Best country to live in if you are rich · Best countries for high earners after tax · Europe · United States
Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.