The New York to London migration is one of the most common finance and banking moves in the world — and the tax comparison is crucial. New York state income tax at $100,000 is approximately $5,398, while UK national income tax on equivalent earnings is roughly $23,700 USD. The UK costs significantly more on national income tax alone. However, New York residents also pay US federal tax (~$17,344 at $100K), bringing total NY burden to ~$22,742 — very close to UK national rates. Americans moving from New York to London still file US federal tax returns annually — the IRS taxes worldwide income regardless of where you live. The US-UK tax treaty provides foreign tax credits that typically prevent true double taxation, meaning you pay the higher of the two rates rather than both. London salaries in finance often compensate for higher tax rates, but the comparison is tighter than most New Yorkers expect.

By Daniel, Founder of CountryTaxCalc

Daniel has spent 5+ years researching tax systems across 95+ countries and all US states to make tax comparison accessible to everyone. For corrections, contact us.

Last Updated: April 2026

The Big Picture

🗽 New York

4–10.9%

High Income Tax State

8 tax brackets from 4% to 10.9%

🇬🇧 UK

20–45%

Progressive Tax System

Basic rate 20%, higher rate 40%, additional rate 45%

Typical Annual Savings

At $100,000 income:

-$18,302

New York state income tax ($5,398) is lower than UK national income tax (~$23,700) at $100,000. However, NY residents also pay US federal tax — total NY (state + federal) of ~$22,742 is very close to UK national tax alone. US expats in the UK use foreign tax credits to avoid double taxation.

Tax Savings by Income Level

IncomeNY TaxGB TaxSavings10-Year
$50,000 $2,246$6,700-$4,454 UK costs more-$44,540
$75,000 $3,609$14,000-$10,391 UK costs more-$103,910
$100,000 $5,398$23,700-$18,302 UK costs more-$183,020
$150,000 $8,932$44,000-$35,068 UK costs more-$350,680
$250,000 $16,156$88,000-$71,844 UK costs more-$718,440
💡

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New York Pros and Cons

✅ Pros

  • State income tax much lower than UK national rates
  • World's largest financial market access
  • Higher USD compensation in finance and tech
  • No VAT (sales tax ~8.875% NYC)

❌ Cons

  • High state income tax (up to 10.9%)
  • Plus US federal tax on top (10-37%)
  • NYC city income tax adds 3.078-3.876% on top
  • Extremely high cost of living in NYC

UK Pros and Cons

✅ Pros

  • NHS universal healthcare included
  • Strong financial regulation and legal system
  • Closer to European markets
  • Foreign tax credits prevent double taxation for Americans

❌ Cons

  • National income tax 20-45% (far higher than NY state alone)
  • 20% VAT on most goods
  • 60% effective rate trap between £100K-£125K
  • Americans must continue filing US returns annually

Frequently Asked Questions

Q: Will I still pay US taxes if I move from New York to the UK?

Yes. All US citizens and green card holders must file a US federal tax return regardless of where they live. Moving from New York to the UK eliminates your New York state tax obligation (once you establish non-residency) but does not remove your US federal tax liability. The US-UK tax treaty and foreign tax credits typically prevent double taxation — you pay the higher of the two rates, not both in full.

Q: Does New York State tax you after you move to the UK?

New York is one of the most aggressive states for taxing departing residents. The New York Department of Taxation requires you to establish domicile in another jurisdiction and maintain a 'permanent place of abode' test. Simply moving to the UK does not automatically terminate New York tax residency. You must change your domicile, spend fewer than 183 days in New York, and not maintain a permanent place of abode in the state.

Q: How does NYC compare to London for finance workers?

Both are world-leading financial centres with comparable salaries at the senior level. NYC finance workers pay New York state tax (up to 10.9%) + NYC city tax (3.876%) + federal (up to 37%) — an effective rate that can exceed 50% at high incomes. London finance workers pay UK national income tax (up to 45%) with no additional city tax, but face the 60% trap between £100K-£125K. At $250K+, total US burden (NY+NYC+federal) and UK burden are broadly similar.

Q: What is the UK's 60% tax trap and does it affect New Yorkers?

Between £100,000 and £125,140, UK taxpayers lose their £12,570 personal allowance at a rate of £1 for every £2 earned. This creates a 60% effective marginal rate in that band — equivalent to roughly $128,000-$160,000 USD at current rates. New Yorkers earning in this range who move to London will face this trap, which is not present in New York's tax system.

Q: What is the FEIE and how does it work for New York expats in the UK?

The Foreign Earned Income Exclusion (FEIE, IRS Form 2555) allows qualifying US expats to exclude up to $126,500 (2024) of foreign earned income from US federal tax. However, for UK-based Americans where UK tax rates often exceed US rates, it's generally more beneficial to use the Foreign Tax Credit instead of the FEIE — crediting UK taxes paid directly against US liability.

Q: Is it worth moving from New York to London for tax reasons alone?

Rarely, based on income tax alone. UK national income tax is higher than New York state income tax at all income levels. Total US burden (NY state + federal) is close to UK national tax at $100K, but does not include NYC city tax, which makes NYC one of the highest-taxed locations in the US. The decision is usually driven by career opportunity, lifestyle, and proximity to family rather than tax optimization.

Q: Does the UK have National Insurance I need to pay as a US expat?

Employed workers in the UK pay National Insurance: 8% on earnings between £12,570 and £50,270, and 2% above. However, a US-UK totalization agreement means you generally won't pay into both Social Security and National Insurance simultaneously — you'll contribute to one system depending on your employment situation.

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