DoubleTaxationImpostos sobre o salário: Reino Unido
Quanto se paga de impostos e contribuições sobre um salário (Reino Unido), quanto sobra líquido e quais regimes tributários especiais existem.
Cálculo para um salário bruto de € 60.000 por ano
| Salário bruto | £ 52.314 ≈ € 60.000 |
|---|---|
| Imposto de renda | |
| Income Tax | £ 8.358 ≈ € 9.586 |
| Contribuições do empregado | |
| Primary Class 1 National Insurance contributions | £ 3.057 ≈ € 3.506 |
| Salário líquido | £ 40.900 ≈ € 46.908 |
| Contribuições e tributos do empregador | |
| Secondary Class 1 National Insurance contributions | £ 7.097 ≈ € 8.140 |
| Custo total para o empregador | £ 59.411 ≈ € 68.140 |
Só é considerada uma parte dos tributos e encargos diretos do país: o imposto de renda sobre o trabalho e as contribuições obrigatórias. Não são considerados: impostos sobre o patrimônio e os imóveis; impostos sobre dividendos, juros e outros rendimentos de capital; impostos sobre heranças e doações; tributos indiretos como o IVA, os impostos seletivos e os impostos de importação.
Valores oficiais da OCDE para o salário médio (Taxing Wages 2026, dados de 2025): carga tributária do empregado 23,1 %, com encargos do empregador 32,4 %. OECD
Regimes tributários especiais
Esses regimes não estão incluídos no cálculo acima: cada um tem condições próprias.
4-year foreign income and gains (FIG) regime
Para quem: 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 quem: 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 quem: 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 quem: 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 quem: 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 quem: 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 quem: 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 quem: 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 quem: 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
Residência fiscal
Critérios de residência fiscal: Reino Unido
- Você passou 183 dias ou mais no Reino Unido no ano fiscal britânico — é automaticamente residente no Reino Unido.
- A sua única moradia é no Reino Unido (sem moradia no exterior, inclusive no Brasil, onde tenha passado 30 dias ou mais) — pelo teste da moradia, você é residente no Reino Unido.
- Você trabalha em tempo integral no Reino Unido durante um período de 365 dias — é residente no Reino Unido.
- Os seus dias no Reino Unido, somados aos seus vínculos com o Reino Unido, atingem o limite do teste dos vínculos suficientes — você é residente no Reino Unido mesmo com menos de 183 dias.
Premissas
- Cálculo pela metodologia da OCDE (Taxing Wages): imposto de renda, incluindo tributos locais, e contribuições do empregado; pessoa solteira sem filhos, ano-calendário de 2026, câmbio do BCE de 2 de janeiro 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.
- Tributos locais — localidade: England (rest of UK rates: England, Wales, Northern Ireland)
- Período de apuração: 2026-04-06 – 2027-04-05
- Câmbio: 1 EUR = 0.8719 GBP (ECB euro foreign exchange reference rate (GBP), 02/01/2026)
Fontes
- 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
Dados verificados: 01/11/2026. Cálculo indicativo para um caso típico. Não constitui consultoria tributária.