DoubleTaxationImpuestos sobre el sueldo: Reino Unido
Cuántos impuestos y aportes se pagan por un sueldo (Reino Unido), cuánto queda neto y qué regímenes impositivos especiales existen.
Cálculo para un sueldo bruto de EUR 60.000 por año
| Sueldo bruto | GBP 52.314 ≈ EUR 60.000 |
|---|---|
| Impuesto a la renta | |
| Income Tax | GBP 8.358 ≈ EUR 9.586 |
| Aportes del trabajador | |
| Primary Class 1 National Insurance contributions | GBP 3.057 ≈ EUR 3.506 |
| Sueldo neto | GBP 40.900 ≈ EUR 46.908 |
| Contribuciones e impuestos del empleador | |
| Secondary Class 1 National Insurance contributions | GBP 7.097 ≈ EUR 8.140 |
| Costo laboral del empleador | GBP 59.411 ≈ EUR 68.140 |
Solo se incluye una parte de los impuestos y cargas directos del país: el impuesto a la renta del trabajo y los aportes obligatorios. No se incluyen: impuestos sobre el patrimonio y los inmuebles; impuestos sobre dividendos, intereses y otras rentas del capital; impuestos sobre herencias y donaciones; impuestos indirectos como el IVA, los impuestos internos y los derechos de importación.
Cifras oficiales de la OCDE para el salario promedio (Taxing Wages 2026, datos de 2025): carga impositiva del trabajador 23,1 %, con contribuciones del empleador 32,4 %. OECD
Regímenes impositivos especiales
Estos regímenes no se incluyen en el cálculo anterior: cada uno tiene sus propios requisitos.
4-year foreign income and gains (FIG) regime
Para quién: UK tax residents in their first 4 tax years of residence after at least 10 consecutive tax years of non-residence (from 6 April 2025).
100% relief on foreign income and gains (dividends, interest, rents, profits of a trade carried on wholly abroad) even if brought to the UK; foreign employment income is not covered (see OWR). Claimed on the Self Assessment return; in claim years the Personal Allowance and the CGT annual exempt amount are lost. Replaces the remittance basis abolished from 6 April 2025.
Base legal: Finance Act 2025, ss. 37, 39 (FIG relief); s. 40, Sch. 9 (remittance basis not available after 2024-25)
Overseas Workday Relief
Para quién: Employees who are qualifying new residents (10 years of non-residence before arrival), for duties physically performed outside the UK, for up to 4 tax years.
Employment income attributable to overseas workdays is exempt, capped at the lower of 30% of qualifying employment income for the year or £300,000; funds no longer need to be kept offshore. Elected in the Self Assessment return; the election year loses the Personal Allowance and the CGT annual exempt amount.
Base legal: ITEPA 2003, Part 2, Chapter 5C (inserted by Finance Act 2025, s. 38, Sch. 8)
Temporary Repatriation Facility
Para quién: Former remittance basis users with foreign income and gains that arose before 6 April 2025.
Temporary reduced charge on designated pre-6 April 2025 foreign income and gains: 12% in 2025/26 and 2026/27, 15% in 2027/28; once paid, amounts can be remitted to the UK without further tax.
Base legal: Finance Act 2025, s. 41, Sch. 10
Trading allowance
Para quién: Individuals with trading income (other than from a company they or a connected person control, a partnership, or their employer).
Trading income up to £1,000 a year is exempt and need not be reported; above that, £1,000 may be deducted instead of actual expenses. Cash-basis accounting is the default from 2024/25 with no turnover limit.
Base legal: ITTOIA 2005, Part 6A (trading and miscellaneous income allowances)
Seafarers' Earnings Deduction
Para quién: Seafarers performing duties wholly or partly outside the UK with an eligible period of at least 365 days.
Deduction equal to earnings attributable to the eligible period (effectively a 100% Income Tax exemption); NICs still apply. The period is 365+ consecutive days abroad or a combined period in which at least half the days are abroad.
Base legal: ITEPA 2003, ss. 378–385
Remittance basis
Para quién: UK residents domiciled abroad (non-doms) — until 5 April 2025
Foreign income and gains were taxed only when brought to the UK; the cost was losing the Personal Allowance and CGT allowance, plus an annual charge of £30,000 after 7 of 9 years of residence (£60,000 after 12 of 14). Abolished from 6 April 2025 and replaced by the FIG regime.
Base legal: Finance Act 2025, s. 40, Sch. 9; GOV.UK, Tax on foreign income: non-domiciled residents
Individual Savings Account (ISA)
Para quién: UK residents aged 18 or over (Lifetime ISA: 18 to under 40)
Interest, dividends and gains inside an ISA are tax-free and not reported. In 2026/27 you can pay in up to £20,000 (up to £4,000 of it into a Lifetime ISA). Budget 2026 kept the £20,000 limit for cash ISAs too.
Base legal: GOV.UK, Individual Savings Accounts (ISAs); HM Treasury, Budget 2026 (cash ISA limit kept at £20,000)
Tax-free pension lump sum
Para quién: Members of UK pension schemes taking their pension (usually from age 55 at the earliest, depending on scheme rules)
You can usually take up to 25% of each pension pot tax-free, up to £268,275 in total (more if you hold a protected allowance). The rest is subject to Income Tax.
Base legal: GOV.UK, Tax on your private pension contributions and payments: what's tax-free
Pension Tax Allowance
Para quién: People over State Pension age whose total income is at or just above the full new State Pension
Pensioners with income up to the full new State Pension will pay no Income Tax; just above that the allowance tapers away. Announced in Budget 2026: to apply from 6 April 2027 to 5 April 2030, to be legislated in Finance Bill 2026-27.
Base legal: HM Treasury, Budget 2026 (28.10.2026), Income Tax: Pension Tax Allowance
Residencia fiscal
Criterios de residencia fiscal: Reino Unido
- Pasó 183 días o más en el Reino Unido en el año fiscal británico: es residente en el Reino Unido de forma automática.
- Su única vivienda está en el Reino Unido (no tiene vivienda en el extranjero —tampoco en Argentina— en la que haya pasado 30 días o más): según la prueba de la vivienda, es residente en el Reino Unido.
- Trabajo a tiempo completo en el Reino Unido durante un período de 365 días: es residente en el Reino Unido.
- Sus días en el Reino Unido, sumados a sus vínculos con el Reino Unido, alcanzan el umbral de la prueba de vínculos suficientes: es residente en el Reino Unido aunque haya pasado allí menos de 183 días.
Supuestos
- Cálculo según la metodología de la OCDE (Taxing Wages): impuesto a la renta, incluidos los impuestos locales, y aportes del trabajador; persona soltera sin hijos, período fiscal 2026, tipo de cambio del BCE del 2 de enero de 2026.
- Taxpayer in England (rUK rates, as in OECD Taxing Wages); not a Scottish taxpayer; tax code 1257L, NIC category A.
- Personal Allowance of £12,570 is reduced by £1 for every £2 of income above £100,000; the bands apply to taxable income after the allowance.
- NICs computed on annual thresholds (as OECD does); with equal monthly pay the difference from monthly thresholds is under £1 a year.
- Not included: Employment Allowance and Apprenticeship Levy (employer-specific, excluded by OECD), pension auto-enrolment (private pension), student loan repayments.
- Impuestos locales: localidad: England (rest of UK rates: England, Wales, Northern Ireland)
- Período fiscal: 2026-04-06 – 2027-04-05
- Tipo de cambio: 1 EUR = 0.8719 GBP (ECB euro foreign exchange reference rate (GBP), 02/01/2026)
Fuentes
- HMRC, Rates and thresholds for employers 2026 to 2027 (Personal Allowance, PAYE bands, Class 1 NIC thresholds and rates)
- GOV.UK, Income Tax rates and Personal Allowances, 2026 to 2027 (Personal Allowance reduced by £1 for every £2 above £100,000)
- OECD Taxing Wages 2026, United Kingdom country note (PA taper from £100,000; employer NIC 15% above £5,000, no UEL; Apprenticeship Levy excluded)
- ECB euro foreign exchange reference rates, GBP, 2 January 2026: 0.87190
Datos revisados: 01/11/2026. Cálculo orientativo para un caso típico. No constituye asesoramiento impositivo.