LLC × residence calculator · Edition 2026.09
If you lived in United Kingdom: how much tax you would pay on your LLC profit
HMRC treats a single-member US LLC as an opaque company, not as a look-through entity. Anson v HMRC [2015] UKSC 44 found transparency, but only on the specific facts of that LLC's operating agreement; HMRC updated its International Manual (INTM180010-INTM180050, 'Our view of Delaware LLCs in light of Anson') and kept its long-standing practice: the LLC is a separate legal person unless the agreement mirrors Anson's exact facts. Since the sole member is assumed to withdraw the full profit that same year, the practical outcome is that it is taxed as a foreign company dividend (10.75-39.35% by band), not on the general income scale.
Isaac Cubero · Checked on 14 September 2026 · worldwide income
At $100,000 of profit
On $100,000 of LLC profit, living in United Kingdom, you would pay about $16,699 a year: a 16.7% effective rate.
worldwide income
| HMRC treats the LLC as an opaque company: the profit you withdraw that year is taxed as a foreign company dividend (GBP 500 allowance, then 10.75/35.75/39.35%), not on the general income scale | $16,699 |
| Estimated total | $16,699 |
Sources: GOV.UK, Income Tax rates and Personal Allowances (2026/27 tax year): gov.uk/income-tax-rates · GOV.UK, Tax on dividends (2026/27 tax year): gov.uk/tax-on-dividends · GOV.UK, Corporation Tax rates and Marginal Relief: gov.uk/corporation-tax-rates · Anson v HMRC [2015] UKSC 44; HMRC International Manual INTM180010-INTM180050 ('Our view of Delaware LLCs in light of Anson'): gov.uk/hmrc-internal-manuals/international-manual/intm180010 · HMRC, Residence and FIG Regime Manual, RFIG41000 (FIG regime introduction): gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig41000 · HM Treasury, Autumn Budget 2025 (26-Nov-2025): threshold freeze to 2031 and 2-point rise in basic/higher dividend rates from 2026/27 · Fixed exchange rate 0.74 GBP/USD.
Rank 23 of 38 residences by effective rate at this profit.
- 2026/27 tax year (6-Apr-2026 to 5-Apr-2027), brackets and allowance verified on gov.uk.
- The dividend is treated as the year's only income: the 0% band up to GBP 12,570 is used as an approximation, though in practice ordinary income uses that band first if any exists.
- No FIG regime applied: assumes an already-established resident, not a new arrival within their first 4 years.
- Local company: Corporation Tax with marginal relief replicated exactly (19% up to GBP 50,000, 26.5% marginal between 50,000 and 250,000, 25% above), since UK relief is linear in profit.
- FIG regime (Foreign Income and Gains): since 6-Apr-2025 it replaces the non-dom regime. A new arrival who was not UK resident in the previous 10 tax years can bring ALL foreign income and gains (this dividend included) tax-free during their first 4 tax years of residence, remitted or not.
- If you manage or control the LLC from the UK, HMRC can argue 'central management and control' sits in the UK and treat it as a UK-resident company: full Corporation Tax, not just dividend tax.
- UK CFC rules (TIOPA 2010, Part 9A) target UK-RESIDENT companies with controlled foreign subsidiaries, not an individual holding the LLC directly: not the relevant mechanism here, it is opacity via Anson/INTM that decides.
- The Personal Allowance (GBP 12,570) is withdrawn GBP 1 for every GBP 2 of adjusted income above GBP 100,000, disappearing at GBP 125,140: not modeled here (a simplification); anyone with other high income loses that 0% band.
- GOV.UK, Income Tax rates and Personal Allowances (2026/27 tax year): gov.uk/income-tax-rates
- GOV.UK, Tax on dividends (2026/27 tax year): gov.uk/tax-on-dividends
- GOV.UK, Corporation Tax rates and Marginal Relief: gov.uk/corporation-tax-rates
- Anson v HMRC [2015] UKSC 44; HMRC International Manual INTM180010-INTM180050 ('Our view of Delaware LLCs in light of Anson'): gov.uk/hmrc-internal-manuals/international-manual/intm180010
- HMRC, Residence and FIG Regime Manual, RFIG41000 (FIG regime introduction): gov.uk/hmrc-internal-manuals/residence-and-fig-regime-manual/rfig41000
- HM Treasury, Autumn Budget 2025 (26-Nov-2025): threshold freeze to 2031 and 2-point rise in basic/higher dividend rates from 2026/27
- Fixed exchange rate 0.74 GBP/USD.
At three profit levels
What you would pay in United Kingdom depending on what your LLC earns.
| Annual profit | Estimated tax | Effective rate | You would keep |
|---|---|---|---|
| $50,000 | $3,476 | 7% | $46,524 |
| $100,000 | $16,699 | 16.7% | $83,301 |
| $250,000 | $73,212 | 29.3% | $176,788 |
Brackets applied (HMRC treats the LLC as an opaque company: the profit you withdraw that year is taxed as a foreign company dividend (GBP 500 allowance, then 10.75/35.75/39.35%), not on the general income scale)
| Up to 12,570 GBP | 0% |
| From 12,570 GBP to 50,270 GBP | 10.8% |
| From 50,270 GBP to 125,140 GBP | 35.8% |
| From 125,140 GBP to and above | 39.4% |
| Non-taxable minimum | 500 GBP |
And if it were not an LLC
The five cheapest structures from United Kingdom, distributing all the profit.
| Structure | Corporate | Withholding | You, in United Kingdom | Total |
|---|---|---|---|---|
| US LLC | $0 | $0 | $16,699 | 16.7%$16,699 |
| UAE free zone | $0 | $0 | $16,699 | 16.7%$16,699 |
| Hong Kong Ltd | $8,250 | $0 | $13,750 | 22%$22,000 |
| Cyprus Ltd | $15,000 | $0 | $11,337 | 26.3%$26,337 |
| Bulgarian EOOD | $10,000 | $4,500 | $13,124 | 27.6%$27,624 |
Frequently asked questions
Does a US LLC pay tax if I live in United Kingdom?
The LLC pays no US federal tax if it has no US activity. HMRC treats a single-member US LLC as an opaque company, not as a look-through entity. Anson v HMRC [2015] UKSC 44 found transparency, but only on the specific facts of that LLC's operating agreement; HMRC updated its International Manual (INTM180010-INTM180050, 'Our view of Delaware LLCs in light of Anson') and kept its long-standing practice: the LLC is a separate legal person unless the agreement mirrors Anson's exact facts. Since the sole member is assumed to withdraw the full profit that same year, the practical outcome is that it is taxed as a foreign company dividend (10.75-39.35% by band), not on the general income scale.
How much would I pay in United Kingdom on $100,000 of profit?
On $100,000 of LLC profit, living in United Kingdom, you would pay about $16,699 a year: a 16.7% effective rate. The figure comes from applying hmrc treats the llc as an opaque company: the profit you withdraw that year is taxed as a foreign company dividend (gbp 500 allowance, then 10.75/35.75/39.35%), not on the general income scale to the profit converted to GBP.
Is United Kingdom a territorial country?
No: United Kingdom taxes its residents' worldwide income. The LLC profit goes into your income tax under the country's rule (worldwide income).
Next
The figure is the start. The structure is the decision.
To see United Kingdom against the other 37 residences: the full ladder.