Tax in Jersey
Last reviewed: · by TaxProsRated editorial
TL;DR
Jersey's Revenue Jersey administers personal income tax at flat 20 percent (with marginal-relief framework), corporate income tax at 0/10/20 percent depending on company type (Zero/Ten regime), and GST at 5 percent. Pillar Two QDMTT effective 1 January 2025.
Tax authority
Revenue Jersey under the States of Jersey Treasury and Resources [SC1]. Substantive law: Income Tax (Jersey) Law 1961 (as amended); GST (Jersey) Law 2007.
Filing framework
Tax year is the calendar year. Personal annual returns due 31 May. Corporate annual returns due 6 months after fiscal year-end. GST quarterly.
Residency
Residents are ordinarily resident or physically present 183+ days [SC2]. Worldwide income; non-residents on Jersey-source.
Personal income tax
Flat 20 percent above marginal-relief threshold. Marginal-relief mechanism reduces effective rate for low-and-middle-income filers. Social Security contributions apply.
Corporate tax
'Zero/Ten' regime: 0 percent standard for most companies; 10 percent for financial-services companies; 20 percent for utility, property, and large-retail businesses. Pillar Two QDMTT 15 percent for in-scope MNE groups for fiscal years from 1 January 2025.
Indirect tax
GST 5 percent under GST Law 2007 [SC3]. Zero-rated on exports. Registration threshold GBP 300,000 annual turnover. International Services Entities (ISE) framework provides specific reduced GST treatment.
Cryptoassets
Jersey Financial Services Commission regulates virtual-asset service providers under successive amendments. Where declared, gains under existing income-tax categories.
Treaties
Approximately 14 active full DTTs plus extensive TIEAs. CRS adopter under successive amendments.
Frequently asked
What are the Jersey personal income tax rates?
Flat 20 percent above marginal-relief threshold. Marginal-relief mechanism reduces effective rate for low-and-middle-income filers. Social Security contributions apply.
What is the Jersey corporate tax framework?
'Zero/Ten' regime: 0 percent standard; 10 percent financial-services; 20 percent utility/property/large-retail. Pillar Two QDMTT 15 percent for in-scope MNE groups for fiscal years from 1 January 2025.
What is the Jersey GST rate?
GST 5 percent under GST Law 2007. Zero-rated on exports. Registration threshold GBP 300,000. ISE framework provides specific reduced GST treatment.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Revenue Jersey · accessed
- States of Jersey · accessed
- States of Jersey · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Jersey as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.