You’ll get a Personal Allowance of tax-free UK income each year if any of the following apply:
- UK resident regardless of nationality
- you hold a British passport
- you’re a citizen of a European Economic Area (EEA) country
- you’ve worked for the UK government at any time during that tax year
You might also get it if it’s included in the double-taxation agreement between the UK and the country you live in.
UK Resident
A person who is resident in the UK is entitled to a personal allowance regardless of their nationality. Loss of personal allowance occurs where income exceeds £100,000 and for people claiming the remittance basis.
Non-UK resident
1. National and resident – Most major countries in the world grant a UK personal allowance to their residents only if that person also holds nationality of that country. For instance, a person living in Argentina, with only Australian nationality would not be entitled to a UK personal allowance. Only people with Argentinian nationality would be eligible.
2. Residence only – Some countries require only that the person is resident. For instance, Kenya requires only that you are Kenyan resident to claim the UK allowance; nationality is not considered.
3. National only – Some countries require that you are only National of the country. The place where a person resides does not affect eligibility. For Instance, Israelis anywhere in the world can claim a UK personal allowance.
4. No entitlement to allowance – Some countries do not allow their residents a UK personal allowance. This includes the USA and China and many low tax jurisdictions.
5. Citizen of a European Economic Area (EEA) country – Any national and once resident of an EEA country is entitled to the UK personal allowance regardless of where they are currently resident.
EEA countries listed
Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, and the UK.
Switzerland is not in the EEA.
Double Tax Treaty Digest Table
N & R = National and resident
R = Resident Only
N = National Only
No = No allowance entitlement
* if EEA country in the table has No or just N or just R, this applies only to individuals who are not EEA National.
| Country | Relief |
| Albania | No |
| Algeria | No |
| Antigua & Barbuda | No |
| Argentina | (N&R) |
| Armenia | No |
| Australia | (N&R) |
| Austria | (N&R) |
| Azerbaijan | (N&R) |
| Bahrain | No |
| Bangladesh | (N&R) |
| Barbados | (R) |
| Belarus | (N&R) |
| Belgium | (N&R) |
| Belize | No |
| Bolivia | (N&R) |
| Bosnia – Herzegovina | (N&R) |
| Botswana | (N&R) |
| Brunei | No |
| Bulgaria | (N&R) |
| Burma | (R) |
| Canada | (N&R) |
| Cayman Islands | No |
| Chile | No |
| China | No |
| Croatia* | (N&R) |
| Cyprus* | (N&R) |
| Czech Republic* | (N&R) |
| Denmark* | (N&R) |
| Egypt | (N&R) |
| Estonia* | (N&R) |
| Ethiopia | No |
| Faroes | No |
| Fiji | (R) |
| Finland* | (N&R) |
| France* | (N&R) |
| Gambia | (N&R) |
| Georgia | No |
| Germany* | (N&R) |
| Greece* | (N&R) |
| Grenada | No |
| Hungary* | (N&R) |
| Iceland* | (R) |
| India | (N&R) |
| Indonesia | (N&R) |
| Ireland* | (N&R) |
| Israel | (N) |
| Italy* | (N&R) |
| Jamaica | (N) |
| Japan | (N&R) |
| Jordan | (N&R) |
| Kosovo | No |
| Kazakhstan | (N&R) |
| Kenya | (R) |
| Korea | (N&R) |
| Latvia* | (N&R) |
| Lesotho | (N&R) |
| Libya | No |
| Liechtenstein* | (R) |
| Lithuania* | (N&R) |
| Luxembourg * | (N&R) |
| Macedonia | No |
| Malaysia | (N&R) |
| Malta* | (N&R) |
| Mauritius | (R) |
| Mexico | No |
| Moldovia | No |
| Montenegro | (N&R) |
| Morocco | (N&R) |
| Namibia | (R) |
| Netherlands* | (N&R) |
| New Zealand | (N&R) |
| Nigeria | (N&R) |
| Norway* | (N&R) |
| Oman | (N&R) |
| Pakistan | (N&R) |
| Panama | No |
| Papa New Guinea | (N&R) |
| Philippines | (N&R) |
| Poland* | (R) |
| Portugal* | (N&R) |
| Qatar | No |
| Romania* | (N&R) |
| Russian Federation | (N&R) |
| Saint Christopher (St. Kitts & Nevis) | No |
| Saudi Arabia | No |
| Serbia | (N&R) |
| Senegal | No |
| Sierra Leone | No |
| Singapore | No |
| Slovakia* | (N&R) |
| Slovenia* | (N&R) |
| Solomon Islands | No |
| South Africa | (N&R) |
| Spain* | (R) |
| Sri Lanka | (N&R) |
| Sudan | (N&R) |
| Swaziland | (R) |
| Sweden* | (R) |
| Switzerland | (N&R) |
| Taiwan | (N&R) |
| Tajikistan | No |
| Thailand | (N&R) |
| Trinidad and Tobago | (N&R) |
| Tunisia | (N&R) |
| Turkey | (N&R) |
| Turkmenistan | (N&R) |
| Tuvalu | No |
| Uganda | (N&R) |
| Ukraine | (N&R) |
| United Arab Emirates | No |
| United Kingdom* | (Yes) |
| Uruguay | No |
| USA | No |
| Uzbekistan | (N&R) |
| Venezuela | (N&R) |
| Vietnam | (N&R) |
| Zambia | No |
| Zimbabwe | (N&R) |
| *EEA countries |
