Top income tax
20.0%
Worldwide system
Corporate tax
0.0%
VAT
20.0%
standard rate
Tax residency
183 days
12 tax treaties
Isle of Man tax profile
Data year: 2025
- Tax system
- Worldwide No CGT, no inheritance tax. Standard 0% corporate rate for most.
- Top PIT rate
- 20.0%
- Corporate tax rate
- 0.0%
- VAT
- 20.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- --
- Social security (employer)
- --
- Dividend withholding
- --
- Interest withholding
- --
- Royalty withholding
- --
- Treaty count
- 12
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| GBP 0 | GBP 6,500 | 10.0% |
| GBP 6,500 | and above | 20.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present 183+ days or maintain a dwelling
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 04-06 – 04-05
Sources
- Isle of Man Government (accessed Mar 23, 2026)