UK State Pension if you live abroad: will it go up, how to claim it, and is it taxed

Your UK State Pension rises abroad only in the EEA, Switzerland, Gibraltar and some agreement countries. How to claim from abroad, tax and voluntary NI.

2026/27 tax year

Pensions & Retirement
Personal
England
Wales
Scotland
Northern Ireland

The short answer

You can be paid your UK State Pension in any country. Whether it goes up each year depends on where you live: GOV.UK says it only increases if you live in the European Economic Area (EEA), Gibraltar, Switzerland, or a country that has a social security agreement with the UK, and that you cannot get increases in Canada or New Zealand. Everywhere else it is paid at a fixed rate that never rises while you live there (GOV.UK: how your pension is affected).

You claim it through the International Pension Centre. GOV.UK says non-residents do not usually pay UK tax on it, though the country you live in may tax it. For 2026/27 the full new State Pension is £241.30 a week and the full basic State Pension is £184.90 a week; those are the UK rates, which a pensioner in a "frozen" country gets only if they were living in the UK or an uprating country when the 2026/27 increase came in, or first became entitled during 2026/27.

Where the State Pension goes up, and where it is frozen

GOV.UK's rule, word for word, is that your State Pension will only increase each year if you live in:

the European Economic Area (EEA)
Gibraltar
Switzerland
countries that have a social security agreement with the UK (but you cannot get increases in Canada or New Zealand)

"You will not get yearly increases if you live outside these countries", and "your pension will go up to the current rate if you return to live in the UK" (GOV.UK). The EEA is the 27 EU countries plus Iceland, Liechtenstein and Norway (GOV.UK: countries in the EU and EEA).

Which countries have a social security agreement

GOV.UK's State Pension page does not list the agreement countries. HMRC's guidance Social Security abroad (NI38) lists the countries the UK has social security agreements with as: Barbados, Bermuda, Canada, Chile, Gibraltar, Iceland, India, Ireland, Isle of Man, Israel, Jamaica, Japan, Jersey and Guernsey, Liechtenstein, Mauritius, New Zealand, Norway, Philippines, Republic of Korea, Republics of former Yugoslavia (Bosnia-Herzegovina, North Macedonia, Serbia, Montenegro and Kosovo), Switzerland, Turkey and the USA.

Two cautions before you read that list as "my pension will go up":

NI38 says the agreements with Chile, India, Japan and the Republic of Korea "only cover social security contribution liability. They do not include benefits."
Canada and New Zealand have agreements, but GOV.UK says you cannot get increases there.

DWP's own figures show where frozen pensions are concentrated: "As of March 2022, there were around 480,000 recipients of the UK State Pension living overseas [who] do not get State Pension increases – 84 per cent of those live in Australia, Canada and New Zealand" (DWP: estimated costs of uprating State Pension in frozen rate countries, 2024 to 2028). The State Pension page does not name the countries one by one, so before you move, ask the International Pension Centre how your pension would be treated in that country: GOV.UK suggests exactly that if you have already retired and are thinking of moving.

What "frozen" means in law

The starting point is that you are disqualified from benefits while absent from Great Britain unless regulations say otherwise (SSCBA 1992 s.113(1)). For the pre-2016 retirement pension, regulation 4 of the Social Security Benefit (Persons Abroad) Regulations 1975 lifts that disqualification for the pension itself, and regulation 5 keeps it in place for the extra amount each annual uprating adds, for someone not ordinarily resident in Great Britain.

For the new State Pension (State Pension age on or after 6 April 2016), Pensions Act 2014 s.20 lets regulations deny up-rating increases to an overseas resident, and State Pension Regulations 2015 reg 21 does so for anyone entitled to the pension and overseas resident immediately before the increase comes into force. Social security agreements with other countries are given effect in UK law by Orders in Council under SSAA 1992 s.179, which can modify these rules for people the agreement covers.

Three practical consequences of those provisions:

Frozen at which rate? At the rate you were on when you became overseas resident, or the rate when you first became entitled if you were already living abroad. Later increases are not added.
Visiting the UK. For the new State Pension, s.20(3) says the rules do not affect your rate for any period you are in Great Britain, and the rate reverts once you leave. Ask the International Pension Centre how that works for a particular visit.
Moving back. Once you stop being an overseas resident the freeze stops applying (s.20(4)), and GOV.UK says your pension goes up to the current rate.

Extra State Pension built up by deferring is also affected by overseas residence (reg 21(3)-(4) and reg 22); the State Pension guide covers deferral in the UK. Budget 2026 (28 October 2026) contains no measure changing the rule for pensioners abroad (Budget 2026).

How much a frozen pension falls behind

The table compares a full State Pension frozen at an earlier year's rate with the 2026/27 rate it would have reached if you lived in the UK or an uprating country. It uses the published full weekly rates for each year and assumes you were on the full rate; if you get less than the full rate, the gap is roughly proportionally smaller.

Frozen at the rate for	New SP, weekly	Behind 2026/27, a week / a year	Basic SP, weekly	Behind 2026/27, a week / a year
2023/24	£203.85	£37.45 / £1,947.40	£156.20	£28.70 / £1,492.40
2024/25	£221.20	£20.10 / £1,045.20	£169.50	£15.40 / £800.80
2025/26	£230.25	£11.05 / £574.60	£176.45	£8.45 / £439.40
2026/27 (uprated, for comparison)	£241.30	-	£184.90	-

So someone on the full new State Pension who moved to a frozen country during 2023/24 is still paid £203.85 a week in 2026/27, £37.45 a week (£1,947.40 a year, on 52 weeks) less than they would get in the UK. The gap widens with every annual increase they miss. In your local currency the amount also moves with the exchange rate, wherever you live.

How to claim your State Pension from abroad

You must be within 4 months of your State Pension age to claim. You either contact the International Pension Centre or send it the international claim form (GOV.UK: claim State Pension abroad). The forms are on Claim State Pension if you live abroad:

IPCBR1NSP if you reach State Pension age on or after 6 April 2016;
IPCBR1 if you reached State Pension age before 6 April 2016;
plus an IPC1394 form telling DWP where to pay you (International Pensions Direct Payment). There are country versions, and a general form if your country is not listed.

The forms cannot be filled in on a phone or tablet; GOV.UK says to use a PDF reader on a computer or print them. Send them to International Pension Centre, The Pension Service 11, Mail Handling Site A, Wolverhampton, WV98 1LW, United Kingdom. Contact details, including the State Pension phone line, are on the International Pension Centre page. If you are still in the UK when you claim, the UK claim guide applies instead.

If you also lived or worked in another country, contact the pension authority where you live: GOV.UK says it may be able to notify the schemes in the other countries you worked in, and you may be able to claim an overseas state pension before UK State Pension age. If you split the year between countries, you must choose one country for payment: you cannot be paid in one for part of the year and another for the rest.

How you are paid

Into a bank in the country you live in, or a UK bank or building society; your own account, a joint account, or someone else's with their permission.
A payment to an overseas account is usually converted into your local currency at the exchange rate at the time of conversion, with a conversion charge of 0.39% before payment.
Every 4 or 13 weeks, your choice. If your State Pension is under £5 a week, it is paid once a year in December.
A payment due in the same week as a US federal holiday can arrive a day late, because a US company processes the payments.

Source: GOV.UK: claim State Pension abroad.

Life certificates and changes

DWP may send you a life certificate to check you are still eligible. It must be signed by a witness, who does not have to live in the UK or hold a passport from any particular country; follow the instructions on the form. Your payments may be suspended if you do not send it back. Report changes such as a new address or bank details to the International Pension Centre by phone or in writing, not by email. If you move back, contact the Pension Service with your return date and both sets of contact details, and tell HMRC (GOV.UK: report a change).

Is the State Pension taxed if you live abroad?

The State Pension is taxable pension income in the UK (ITEPA 2003 s.577; the taxable amount is the full amount accruing in the tax year, s.578). Where you pay depends on where you are resident for tax, which is decided by the Statutory Residence Test, not by where the pension is paid (see emigration and UK tax).

Still UK resident (for example, long winters abroad): GOV.UK says you may have to pay UK tax on it in the usual way, depending on your income. Is the State Pension taxable? explains how.
Non-resident: GOV.UK says "Non-residents do not usually pay UK tax on the State Pension" (tax on UK income if you live abroad). The mechanism is the limit on a non-resident's UK tax in ITA 2007 s.811: the State Pension is "disregarded pension income" (s.813(3)), and your liability is limited to the tax worked out without it. But that capped calculation also leaves out the Personal Allowance (s.811(5)-(6)), so in practice you pay the lower of the normal calculation and the capped one. With a Personal Allowance and other UK income, the normal calculation can be the lower, and then the State Pension in effect uses up part of your allowance. Example for 2026/27: UK rental profit of £20,000 plus a full new State Pension (£12,547.60 on 52 weeks) gives £3,995.52 tax the normal way and £4,000.00 under the cap, so you pay £3,995.52. That is why "usually" is in GOV.UK's sentence.
The year you leave: the cap applies only to someone who is non-UK resident for the tax year. If the year you leave is a split year you are still UK resident for that year (FA 2013 Sch 45 para 43(1)(a)), and the split-year rule for pensions changes only the charge on foreign pensions under ITEPA s.575 (para 72), not the State Pension under s.577. So the non-resident cap starts from the first full tax year you are non-resident.
The country you live in may tax it as well. If it has a double taxation agreement with the UK, GOV.UK says you only pay tax on the pension once, to the UK or to that country depending on the agreement; if you are taxed twice you can usually claim relief (GOV.UK: paying tax).

A non-resident is entitled to a UK Personal Allowance if they are a British citizen, an EEA citizen, have worked for the UK government during the tax year, or the double taxation agreement provides it, and must claim it each year on form R43 (GOV.UK: Personal Allowance), or in your Self Assessment return if you already send one (GOV.UK: if you have overpaid). Work through the whole picture, including other UK income such as rent or a private pension, with a tax adviser before you rely on the State Pension being UK tax-free.

Topping up your National Insurance record from abroad

If you leave before State Pension age you may be able to pay voluntary contributions to keep building qualifying years. The rules changed on 6 April 2026 (Social Security (Contributions) (Amendment No. 2) Regulations 2026, SI 2026/294, in force 6 April 2026 for tax years beginning after 5 April 2026). This is law, not a proposal.

2026/27 onwards: you cannot pay voluntary Class 2 for time abroad, only Class 3. To pay Class 3 you need either 10 years in a row living in the UK, or 10 years of qualifying contributions in total. Qualifying contributions are Class 1, 2 or 3 paid (or treated as paid) while in the UK, Class 1 or 2 paid while working abroad under a social security agreement, Class 1 paid by posted workers for the first 52 weeks abroad, and Class 2 paid by volunteer development workers; they do not include other voluntary contributions for periods abroad, or credits. HMRC's NI38 also lists a third route: you have paid Class 1 contributions for the first 52 weeks of your employment abroad.
2025/26 and earlier years: the old conditions still apply. For Class 2 or Class 3 you need 3 years in a row living in the UK or 3 years of contributions in total; for Class 2 you must also have worked in the UK immediately before leaving and be working (or have worked) abroad.
Transitional route: if you applied to pay voluntary Class 2 or Class 3 for 2024/25 or 2025/26 on or before 5 April 2026, you may be able to keep paying Class 3 abroad on the 3-year conditions, provided you pay what you applied for, and apply for 2026/27, on or before 5 April 2027. GOV.UK says these rules no longer apply once you return to live or work in the UK.

Sources: GOV.UK: voluntary NI if you live or work abroad; HMRC NI38.

The 2026/27 Class 3 rate is £18.40 a week, and NI38 says you must pay 52 weeks of voluntary contributions for each tax year you choose to pay, or you will not get a qualifying year: £956.80 for a full 2026/27 year. You can usually pay for the current tax year and the previous 6. Apply on form CF83, and do not pay anything until HMRC writes to you with the amount and a payment reference. Paying voluntary contributions does not give you healthcare cover abroad.

Whether a year is worth buying depends on your record: get a State Pension forecast first. If you have reached State Pension age, or will within 6 months, GOV.UK says to contact the International Pension Centre, which will check your gaps and tell you what to pay. Bear in mind that in a frozen country, any extra weekly pension you buy is frozen too. The top-up strategy guide covers the value of a qualifying year.

UK State Pension guide: qualifying years, rates, deferral
How to claim your State Pension (in the UK)
Is the State Pension taxable?
Emigrating from the UK: tax considerations
State Pension forecast

Frequently asked questions

Will my UK State Pension go up every year if I retire abroad?

Only if you live in the European Economic Area, Switzerland, Gibraltar, or a country that has a social security agreement with the UK. GOV.UK says you cannot get increases in Canada or New Zealand, and HMRC says the agreements with Chile, India, Japan and South Korea cover contributions only, not benefits. Anywhere else your pension stays at the rate it was when you left, or when you first became entitled if you were already abroad.

Does the State Pension go up in Australia?

No. Australia is not in the EEA and is not on HMRC's NI38 list of social security agreement countries. DWP says that as of March 2022 around 480,000 UK State Pension recipients living overseas did not get increases, and 84 per cent of them lived in Australia, Canada and New Zealand. The pension goes up to the current rate if you come back to live in the UK.

How do I claim my UK State Pension if I live abroad?

Contact the International Pension Centre, or send the international claim form to it. You can claim when you are within 4 months of your State Pension age. Use form IPCBR1NSP if you reach State Pension age on or after 6 April 2016, or IPCBR1 if you reached it before, plus an IPC1394 form saying where to pay you.

Can my State Pension be paid into a foreign bank account?

Yes. It can go into a bank in the country you live in or a UK bank or building society. GOV.UK says a payment to an overseas account is usually converted to your local currency at the exchange rate at the time of conversion, with a conversion charge of 0.39% before payment. You can choose to be paid every 4 or 13 weeks.

Is the UK State Pension taxed in the UK if I live abroad?

GOV.UK says non-residents do not usually pay UK tax on the State Pension. That applies for a tax year in which you are non-resident; in a split year, such as the year you leave, you are still UK resident for the year. The country you live in may tax it; if it has a double taxation agreement with the UK you only pay tax on it once, in whichever country the agreement says. If you live abroad but are still UK resident for tax, it can be taxed in the UK in the normal way.

Can I still pay Class 2 National Insurance from abroad?

Not for 2026/27 onwards. From the 2026 to 2027 tax year you can only pay voluntary Class 3 contributions for time abroad, and you normally need 10 years of continuous UK residence or 10 years of qualifying contributions. Class 2 can still be paid for 2025/26 and earlier years if you meet the older conditions, but only within the time limit: voluntary contributions can be paid for the past 6 years, with a deadline of 5 April each year.