- Income tax brackets updated
- Special tax regimes updated
JE
Jersey
Northern Europe
GBP
JE · JEY · #240 · 5 cities
Nomad score
56/100
Compare
Top income tax
20.0%
Worldwide system
Corporate tax
0.0%
GST
5.0%
standard rate
Tax residency
183 days
16 tax treaties
Jersey tax profile
Data year: 2026
- Tax system
- Worldwide Jersey levies income tax on individuals and companies. Resident and ordinarily resident individuals are taxed on worldwide income at a standard rate of 20% on net income after allowances; Revenue Jersey also computes tax using a 26% marginal rate after the exemption threshold, and the taxpayer pays the lower amount (effective rate between 0% and 20%). The 2026 low income threshold is GBP 21,250. Mandatory independent taxation applies from the 2026 year of assessment. There is no capital gains tax, inheritance tax or net wealth tax. Consumption tax is goods and services tax (GST) at 5%, not VAT. Most companies pay 0% on taxable profits; financial services companies pay 10% and certain utilities, property, retail and cannabis activities pay 20%.
- Top PIT rate
- 20.0%
- Corporate tax rate
- 0.0%
- GST
- 5.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 6.0%
- Social security (employer)
- 6.5%
- Social security cap (annual)
- GBP 72,744
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 16
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| GBP 0 | and above | 20.0% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| GBP 0 | GBP 72,744 | 6.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| High Value Resident (HVR) Approved high-net-worth residents pay reduced tax on worldwide income above GBP... | 1.0% | Duration not recorded | Active |
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident and ordinarily resident: liable on worldwide income (typical for people living and working in Jersey year-round). Resident but not ordinarily resident: Jersey-source income and overseas income remitted to Jersey; common for shorter employment contracts (under four years) and some visitors with a centre of life abroad. Non-resident: Jersey-source income with specified exemptions.
Residence depends on length and frequency of visits and whether accommodation in Jersey is available for your use (staying one night in available accommodation can make you resident for the year). Spending 183 days in a tax year is a standard benchmark; habitual visits averaging more than 90 nights per year over four years can make you ordinarily resident from year five. Short-term business visitors working in Jersey for 60 days or fewer per year are not liable to income tax from 2024. - Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- 31 July online / 31 May paper (calendar year following year of assessment)
Sources
- Revenue Jersey — 2026 tax allowances and reliefs (accessed Oct 9, 2026) 20% standard rate, 26% marginal relief, 2026 low income threshold GBP 21,250
- Revenue Jersey — 2026 budget tax summary (accessed Oct 9, 2026) 2026 personal thresholds; mandatory independent taxation from 2026
- Finance (2026 Budget) (Jersey) Law 2026 (accessed Oct 9, 2026) Standard rate of income tax for 2026 set at 20%
- Revenue Jersey — residency for income tax (accessed Oct 9, 2026) Resident/ordinarily resident, remittance basis, accommodation and visit tests
- Revenue Jersey — full double taxation agreements (accessed Oct 9, 2026) 16 comprehensive DTAs listed (including Bahrain from June 2026)
- Revenue Jersey — HVR tax information (accessed Oct 9, 2026) HVR rates and GBP 250,000 minimum annual tax contribution
- PwC Jersey Tax Summary (accessed Oct 9, 2026) PIT, CIT 0/10/20%, GST, social security 2026, WHT nil, MCIT, HVR