GG
Standard Charge
Active
Lump sum
Guernsey · special tax regime
Lump sum
GBP 50,000
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
20.0%
Guernsey, without the regime
Overview
- Regime
- Standard Charge
- Country
- Guernsey
- Type
- Lump sum
- Status
- Active
- Effective from
- —
- Expires on
- —
Details
- Summary
- Fixed annual charge on non-Guernsey-source income for individuals who are resident only in Guernsey.
- Eligibility
- Resident-only status (for example 91–182 days in Guernsey, or 35 days in the year and 365 days in the prior four years); not principally or solely resident.
- Benefits
- No further Guernsey income tax on non-Guernsey-source income covered by the charge.
- Limitations
- Guernsey-source income remains taxable at 20%; election to be taxed on worldwide income remains available.