英國入息稅 (UK Income Tax)
自從英國開放「BNO 5+1」居留政策予持BNO移民英國的港人後，不少香港人都積極考慮移居英國。他們除了關心到埗後的工作或讀書問題外，不少都會未雨綢繆，關心他們的退休生活。而事實是，無論在本地或外地，大家都應該提早規劃，及早訂下退休目標。如果大家打算移民的話，就更應該好好了解一下目的地的退休及養老政策。
英國入息稅分四級
- 年收入12570英鎊以下毋須交稅
- 年收入12571英鎊至50270英鎊交月薪20%基本稅率（Basic）
- 年收入50271英鎊至150000英鎊交月薪40%高稅率（Higher）
- 年收入150000英鎊以上交月薪45%額外稅率（Additional）
Tax Code
一般打工仔的 Tax Code: 1257L
- 1250 是 12570英鎊基本免稅額
- L代表個人免稅額
稅務公民定義
- 即是海外收入都要報稅
- 可以憑「非英國居藉公民」（Non-domiciled Resident）獲得一些豁免
- 亦可以選擇申請Remittance Basis，只把匯入、帶進英國的海外收入計稅
稅務年度
每年4月6日至下年4月5日
計稅例子 (Basic Rate 年收入£12571至£50270)
例子1: 假設 稅前年收入為 £50270, 稅後年收入便是 £50270 – £7540 – £4524 = £38206
轉換成 稅前月收入 £4190, 稅後月收入 £3183
計算 Income Tax
| Tax-free Allowance | £12570 |
| Taxable Pay | £37700 |
| Basic Rate 部分: £12571至£50270 | £37700 |
| Income Tax (Basic Rate 20%) | £7540 |
| Total Income Tax | £7540 |
計算 National Insurance
| NI Primary Threshold | £12570 |
| Taxable Pay | £37700 |
| Main Primary Rate 部分: £12571至£50270 | £37700 |
| National Insurance (Main Primary Rate 12%) | £4524 |
| Total National Insurance | £4524 |
例子2: 假設 稅前年收入為 £24000, 稅後年收入便是 £24000 – £2286 – £1372 = £20342
轉換成 稅前月收入 £2000, 稅後月收入 £1695.2
計算 Income Tax
| Tax-free Allowance | £12570 |
| Taxable Pay | £11430 |
| Basic Rate 部分: £12571至£50270 | £11430 |
| Income Tax (Basic Rate 20%) | £2286 |
| Total Income Tax | £2286 |
計算 National Insurance
| NI Primary Threshold | £12570 |
| Taxable Pay | £11430 |
| Main Primary Rate 部分: £12571至£50270 | £11430 |
| National Insurance (Main Primary Rate 12%) | £1372 |
| Total National Insurance | £1372 |
計稅例子 (Higher Rate 年收入£50271至£150000)
例子3: 假設 稅前年收入為 £60000, 稅後年收入便是 £60000 – £11432 – £4719 = £43849
轉換成 稅前月收入 £5000 稅後月收入 £3654
計算 Income Tax
| Tax-free Allowance | £12570 |
| Taxable Pay | £47430 |
| Basic Rate 部分: £12571至£50270 | £37700 |
| Income Tax (Basic Rate 20%) | £7540 |
| Higher Rate 部分: £50271至£150000 | £9730 |
| Income Tax (Higher Rate 40%) | £3892 |
| Total Income Tax | £11432 |
計算 National Insurance
| NI Primary Threshold | £12570 |
| Taxable Pay | £47430 |
| Main Primary Rate 部分: £12571至£50270 | £37700 |
| National Insurance (Main Primary Rate 12%) | £4524 |
| Additional Primary Rate 部分: £50271 以上 | £9730 |
| National Insurance (Additional Primary Rate 2%) | £195 |
| Total National Insurance | £4719 |
稅前稅後一覽表
| Yearly Pay | Yearly Take-home Pay | Monthly Pay | Monthly Take-home Pay |
|---|---|---|---|
| £18000 | £16262 | £1500 | £1355.2 |
| £24000 | £20342 | £2000 | £1695.2 |
| £30000 | £24422 | £2500 | £2035.2 |
| £36000 | £28502 | £3000 | £2375.2 |
| £42000 | £32582 | £3500 | £2715.2 |
| £48000 | £36662 | £4000 | £3055.2 |
| £50270 | £38206 | £4189 | £3184 |
| £54000 | £40369 | £4500 | £3364 |
| £60000 | £43849 | £5000 | £3654 |
| £66000 | £47329 | £5500 | £3944 |
| £72000 | £50809 | £6000 | £4234 |
| £78000 | £54289 | £6500 | £4524 |
| £84000 | £57769 | £7000 | £4814 |
| £90000 | £61249 | £7500 | £5104 |
年收入 £50270 為Basic Rate 及 Higher Rate的界線。從表可見, 稅前月入每多賺£500, 稅後月後收入便只是多賺£300, £200便是稅。
Thanks!