Double Tax Relief Calculator

Calculate your UK Foreign Tax Credit Relief (FTCR) on income taxed in two countries. Add multiple income sources, apply the correct DTA treaty rates and see your net UK liability after relief.

Your profile

UK tax residency status

Other UK income (salary, pension, etc.)

Income sources (with foreign tax paid)

Double tax relief calculation

Total worldwide income

£0

Total foreign tax paid

£0

UK tax before relief

£0

FTCR (total relief)

£0

Detailed calculation

Net UK tax payable after FTCR

£0

Key DTA treaty provisions

Select your country of residence above to see relevant treaty rates.

🇦🇪 UK–UAE (No formal DTA — but UAE has no income tax)

Employment income0% UAE, taxable in UK if UK resident

UK pension to UAE residentTaxable in UK — no treaty exemption

UK rental incomeUK source — always taxable UK

UAE-source dividendsNo withholding (no corporate income tax)

No formal DTA. UAE residents pay no local income tax but remain liable to UK income tax on UK-source income. FTCR not applicable as no foreign tax paid.

🇵🇹 UK–Portugal DTA (2019)

Employment incomeTaxed where work performed

UK State Pension to PT residentTaxable in UK only (Art. 17)

Government pension (incl. NHS, MOD)UK-only taxable (Art. 18)

Dividends UK→PT residentMax 15% withholding

Interest UK→PT residentMax 10% withholding

NHR regime (Portugal)Ended for new applicants 1 Jan 2024. IFICI (new incentive) replaced it.

🇪🇸 UK–Spain DTA (2013)

Employment incomeTaxed where work performed

UK State Pension to ES residentTaxable in UK under Art. 17

Private pensionTaxable in residence state (Spain)

DividendsMax 15%

Property gainsTaxed in country where property situated

Spain's Beckham Law (Ley Beckham) offers 24% flat tax for 6 years for qualifying new residents. Cannot claim DTA and Beckham simultaneously — seek specialist advice.

🇦🇺 UK–Australia DTA (2003)

Employment incomeTaxed where work performed

UK State Pension to AU residentUK-only taxable (Art. 17)

Superannuation to UK residentAU-only taxable on periodic payments

Dividends AU→UKMax 15%

Property gainsTaxed in country of situation

🇺🇸 UK–USA DTA (2001, Protocol 2003)

Employment incomeComplex — US taxes citizens globally

UK State Pension to US residentUK-only taxable under Savings Clause exception

DividendsMax 15% / 5% for companies

US Social Security to UK resident85% taxable in UK as foreign pension

US citizens living in UK face unique complexity — US taxes globally regardless of DTA. FEIE, Foreign Tax Credit and IRC 911 exclusion interact. Specialist US/UK dual tax adviser essential.

💡 FTCR limitation: Foreign Tax Credit Relief cannot exceed the UK tax that would otherwise be due on that income. If foreign tax rate > UK rate, the excess is NOT refundable — it's lost (unless a credit-sharing provision exists in the DTA).