Jersey Personal Income Tax Rate for 2026
Jersey has a simple headline personal income-tax system. The standard personal income-tax rate is 20%. A separate marginal-relief calculation protects lower and middle income taxpayers: taxable income after the applicable exemption threshold and permitted deductions is calculated at 26%, and the taxpayer pays the lower of the standard-rate calculation and the marginal-relief calculation.
Accordingly, the effective personal income-tax rate ranges from 0% to a maximum of 20%, depending on income and the allowances and deductions available.
2026 Jersey Tax Exemption Thresholds and Reliefs
| 2026 item | Amount |
|---|---|
| Low-income threshold | £21,250 |
| Child addition | £3,950 per qualifying child |
| Additional allowance in respect of children | £5,900 |
| Standard childcare tax relief | £8,050 |
| Higher childcare tax relief for pre-school children | £20,950 |
| Main-residence loan interest relief | £0 - relief has been phased out |
These additions can increase the income level at which tax becomes payable under the marginal-relief calculation, subject to the statutory eligibility conditions.
Independent taxation
Since 1 January 2022, people who arrive in Jersey, marry or enter into a civil partnership are generally independently taxed. Transitional and compensatory rules continue for certain couples who married or became civil partners before 1 January 2022 and meet the prescribed residence and relationship conditions.
Jersey Tax Residence and Scope of Taxation
| Status | General tax treatment |
|---|---|
| Resident and ordinarily resident | Generally liable to Jersey income tax on worldwide income, with foreign-tax credit relief potentially available. |
| Resident but not ordinarily resident | Generally taxable on income arising in Jersey and income remitted to Jersey, subject to the detailed statutory rules. |
| Non-resident | Generally liable on Jersey-source income, subject to exemptions and available non-resident or treaty relief. |
Non-residents are generally charged at 20% on taxable Jersey income. Certain categories can be exempt, including specified Jersey bank interest, some company distributions from profits taxed at 0%, certain pensions, company interest and specified royalty income, subject to the applicable statutory conditions and claims.
Jersey Corporate Income Tax Rates for 2026
Jersey's established corporate income-tax regime is commonly described as the 0/10 regime. The standard company tax rate remains 0%, with specific businesses and income taxed at 10% or 20%.
| Company / income category | General rate |
|---|---|
| Most companies | 0% |
| Certain regulated financial services companies | 10% |
| Utility companies, including specified telephone, gas and electricity businesses | 20% |
| Jersey property rental and property development income | 20% |
| Importation or supply of hydrocarbon oils, quarrying and other specified Jersey activities | 20% |
| Large Jersey corporate retailers with Jersey retail turnover of £2 million or more | 0% to 20%, depending on profits |
For qualifying large retailers, the current regime generally applies 0% where profits are below £500,000, a sliding rate between 0% and 20% where profits are between £500,000 and £750,000, and 20% where profits exceed £750,000.
Jersey Pillar Two and 15% Multinational Corporate Income Tax
Jersey has implemented the OECD Pillar Two global minimum-tax framework through a Multinational Corporate Income Tax (MCIT) and a qualified Income Inclusion Rule (IIR). These rules apply for accounting periods beginning on or after 1 January 2025.
MCIT can apply to Jersey constituent entities within multinational enterprise groups whose consolidated annual revenue is at least €750 million in at least two of the four preceding accounting periods. In-scope Jersey entities are taxed at an effective rate of 15% on the relevant GloBE income under Jersey's MCIT rules.
The MCIT regime operates alongside Jersey's existing corporate tax system and does not affect most local businesses. Jersey has implemented an IIR but has not enacted an Undertaxed Profits Rule (UTPR).
Jersey Goods and Services Tax (GST)
Jersey's standard GST rate is 5%. GST applies to the majority of goods and services supplied in Jersey for local use and to imports, subject to exemptions, zero-rating and specific rules.
Capital Gains, Dividends, Interest and Withholding
Capital gains
Jersey does not impose a general capital gains tax. It also does not impose a general inheritance tax. However, transactions structured as trading or income-producing activities can fall within income-tax rules, and particular property or business transactions may have other Jersey tax consequences.
Investment and dividend income
For Jersey residents, bank interest, investment returns and dividends are generally taxable income unless a specific exemption applies. Foreign income may also be taxable depending on residence status, and foreign-tax credit relief may be available where the relevant conditions are satisfied.
Non-resident withholding and exemptions
Jersey does not operate a broad dividend or interest withholding-tax regime in the same manner as many jurisdictions. For non-residents, specified Jersey-source categories can be exempt, including certain Jersey bank interest, company interest and specified company distributions. Jersey-source salaries, self-employment income, property income and other taxable income generally remain subject to Jersey income tax, subject to double-taxation agreements and statutory relief.
Jersey Tax Return and Payment Deadlines
Jersey's personal income-tax year is the calendar year. For the 2025 year of assessment, filed during 2026, Revenue Jersey set the following deadlines:
| 2025 return / payment obligation | 2026 deadline |
|---|---|
| Personal tax return - paper | 31 May 2026 |
| Personal tax return - online | 31 July 2026 |
| Company Article 16 return - electronic | 30 November 2026 |
| 2025 income tax - large company | 30 September 2026 |
| 2025 income tax - other cases covered by the general payment notice | 30 November 2026 |
Late personal returns can attract an initial penalty of £300, or the amount of tax due where the assessment is below £300, plus further monthly penalties where the return remains outstanding.
Income Tax Instalment System (ITIS)
Jersey operates the Income Tax Instalment System (ITIS), under which employers deduct income tax from employees' remuneration and remit it to Revenue Jersey. Employers submit combined employer returns and pay ITIS and Social Security contributions monthly.
Official Jersey Tax Resources
- Government of Jersey - 2026 tax allowances and reliefs
- Government of Jersey - Company tax
- Government of Jersey - GST quick guide
- Revenue Jersey - Pillar Two and MCIT
- Revenue Jersey - File your personal tax return
- Government of Jersey - 2025 tax-return filing notice
- Government of Jersey - 2025 income-tax payment notice
- Government of Jersey - Tax residence
Information note: Jersey tax treatment depends on residence, income source, company activity, regulatory status, multinational group status, treaty eligibility and available reliefs. This page is a general 2026 reference; the current Revenue Jersey guidance and legislation should be checked for a particular filing or transaction.
Jersey Social Security Contributions for 2026
Employees generally pay 6% Class 1 primary Social Security contributions on earnings up to the standard earnings limit. Employers generally pay 6.5% on earnings up to that limit and an additional secondary contribution on earnings between the standard and upper earnings limits under the current rules.
For Class 2 contributors, the 2026 standard contribution rate is 12.5% up to the annual Standard Earnings Limit of £72,744, with a further 2.5% band between £72,744 and the Upper Earnings Limit of £331,584.
Long-Term Care contributions are separate from Social Security and can also apply to individuals.