🇬🇧 United Kingdom · Address 45 of 100
London, for a high earner.
The deepest market for talent and capital in Europe and the best schools on the board, under a Labour government that abolished the non dom regime and taxed the ones who stayed.
In short, current to October 2026
- A person earning $1,000,000 and resident in London, United Kingdom, pays an effective 43% of income tax on the Patrician.ch 2026 model, keeping $568K. At $300,000 the effective rate is 39%, and at $3,000,000 it is 44%.
- Capital gains on a disposal by a resident individual are taxed at 24% in London, so a $5,000,000 liquidity event realized after residence begins carries roughly $1.2M locally.
- Inheritance: Children taxed. 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.
- United Kingdom operates a special regime for arriving foreigners: 4 year foreign income and gains regime for new arrivals. 49 of the 100 addresses on the Patrician.ch board sit in a jurisdiction that does.
- On the passports most readers hold, the realistic route into London is Founder & talent.
- Cost of the life is 96 on the Patrician.ch index where Zurich is 100, safety 6 of 10, schools 10 of 10. These 3 are Patrician.ch editorial indices scored by us, not published statistics.
- Figures are current to October 2026. Tax thresholds and residence routes move, so confirm with counsel before relying on any of them.
Official source: GOV.UK. Checked against it on .
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated . Cite as: Patrician.ch, London tax and residence 2026 for a high earner, patrician.ch/cities/london/, October 2026.
