JE · Europe · GBP
Jersey
Tax rates
Income Tax
20%
Top statutory rate
Corporate Tax
0%
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
5%
Standard rate
Source: PWC Worldwide Tax Summaries — Jersey (Corporate, Other taxes) · as of 2026-02-02Capital Gains Tax
0%
Source: PWC Worldwide Tax Summaries — Jersey (Individual, Income determination) · as of 2026-02-02Crypto Tax
0%
Wealth Tax
0%
Not levied
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Jersey using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| GBP 0 | 20% |
Jersey's tax authorities automatically also compute liability at an alternative marginal rate of 26% applied above the exemption limit; the taxpayer pays whichever of the flat 20% and marginal calculations is lower.
Jersey charges income tax at a flat 20% on net income after allowances. Jersey's tax authorities automatically also compute liability using an alternative marginal rate of 26% applied above the exemption limit, and the taxpayer's liability is based on whichever of the two calculations is lower.
VAT
In practice
- Filing
Companies with taxable supplies of more than GBP 300,000 per annum are required to register for GST; the same threshold applies to non-Jersey retailers selling goods to Jersey consumers.
Source: PWC Worldwide Tax Summaries — Jersey (Corporate, Other taxes) · as of 2026-07-22- Exemptions
A business qualifying for International Service Entity (ISE) status is not required to register for GST, and supplies made to it are zero-rated as if exported.
Source: PWC Worldwide Tax Summaries — Jersey (Corporate, Other taxes) · as of 2026-07-22
Capital Gains Tax
Capital gains are not subject to tax in Jersey.
Crypto Tax
Occasional, non-trading disposals of cryptocurrency by individuals do not give rise to a taxable profit or loss. Cryptocurrency mining on a small or irregular scale is not generally regarded as a trading activity, and exchanging cryptocurrency for conventional currency or other cryptocurrencies gives rise to an income tax liability only where the activity meets the tests for trading.
Wealth Tax
No net wealth/worth taxes levied. PWC: "There are no net wealth/worth taxes in Jersey."