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Europe

Guernsey

Currency

GGP

Corporate Tax

0%

Personal Income Tax

20%

VAT / GST

0%

Corporate Income Tax

Headline rate0%

0% standard; 10% on certain financial/banking; 20% on utilities.

Personal Income Tax

Top marginal rate20%

Flat 20% (capped at £275k for non-financial).

Value Added Tax / GST

Standard rate0%

No VAT/GST.

Withholding Taxes

Dividends

0%

Interest

0%

Royalties

0%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

~10% (employer ~6.5% + employee ~6.5%, capped).

Wealth & Capital Taxes

Capital Gains Tax

0%

Inheritance / Estate Tax

0%

Capital (Net Worth) Tax

0%

Property Tax

Property tax (TRP) ~0–2%

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Filing Deadlines

Corporate returnWithin 9 months after year-end; quarterly instalments
Personal / PAYEAssessment by November following year
VAT / GSTNot applicable

Tax Year

Calendar year

Notes

0% standard rate. Fund domicile. No VAT. Trust and company registry.