Jersey
Taxation in Jersey
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Taxation in Jersey
Income Tax
The standard rate of income tax for businesses is 0%. Specific regulated firms in the finance sector have to pay tax at 10% under the new legislation. Additionally, there will be provisions applied to locally owned businesses so that the local beneficial owners will be required to pay taxation on the income of the company at the normal personal rate of tax of 20%.
Employers are required to deduct income tax from their employees' wages.
As of this year, a goods and services tax is being established at a rate of 5%.
Corporate Tax
In Jersey there is no capital gains tax, capital transfer tax, purchase or sales tax. The only significant tax is income tax, which is levied on persons or 'bodies of persons' which expression includes companies. There are some administrative charges in addition. There are stamp duties on the transfer of immovable property (up to 1%) and individual parishes levy property taxes.