Expatriate to United Kingdom from Australia: tax guide 2026
Everything a Australia tax resident needs to know before relocating to United Kingdom. Exit tax, tax residency, treaties, special regimes, crypto, real estate and inheritance.
Income tax
Variable
Capital gains
20 %
Corp tax
25 %
Crypto
20 %
Inheritance
0 %
VAT
20 %
What you need to know as a Australia resident
Exit tax Australia
Australia applies CGT on unrealized gains when you lose tax resident status. 50% discount for assets held > 12 months.
Why expatriate to United Kingdom?
Tax and practical advantages for a Australia resident relocating to United Kingdom.
Special expat regimes
1 regime(s) available in United Kingdom to optimize your taxes.
Exit tax in United Kingdom
No formal exit tax but temporary non-residency rule
No exit tax but if you return to the UK within 5 years, gains made during absence are taxed. Also mind domicile rules.
Crypto asset taxation
Capital gains
20 %
Long-term
10 %
Crypto-to-crypto
Taxable
Reporting
Required
Capital Gains Tax (CGT): 10% (basic rate) or 20% (higher rate). Annual exempt amount £3,000. Crypto-to-crypto swaps are taxable events. Reported via Self Assessment.
Real estate and capital gains
Resident
28 %CGT 18% (basic) or 28% (higher) since 2024 for residential property. Primary residence exempt. SDLT: 0-12%.
Legal structures for your business
1 legal structure available for doing business in United Kingdom.
Limited Company (Ltd)
Most common structure
Learn more
Full tax profile United Kingdom
Income brackets, contributions, simulator
Crypto United Kingdom
Capital gains, staking, mining
Company in United Kingdom
Legal forms, corporate tax, free zones
Invest in United Kingdom
Real estate, investments, residency
Cross-country simulator
Compare United Kingdom vs Australia
Expat ranking
All countries compared
* Information for guidance for a Australia tax resident. Consult an international tax expert for your situation. Data 2026.