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Europe

Jersey

Currency

JEP

Corporate Tax

0%

Personal Income Tax

20%

VAT / GST

6%

Corporate Income Tax

Headline rate0%

0% standard; 10% on financial services; 20% on utilities.

Personal Income Tax

Top marginal rate20%

Top rate 20% (long-term care 1% on top).

Value Added Tax / GST

Standard rate6%

Standard 6% (GST, raised from 5% in 2024).

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

~10.5% (employer ~6% + employee ~6%, capped).

Wealth & Capital Taxes

Capital Gains Tax

0%

Inheritance / Estate Tax

0%

Capital (Net Worth) Tax

0%

Property Tax

Property tax ~0.5–2%

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 11 months after year-end; quarterly instalments
Personal / PAYEAssessment by January following year
VAT / GSTQuarterly, by end of second month following

Tax Year

Calendar year

Notes

0% standard CIT. Fund domicile. Trust and company registry. Pillar Two top-up.