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Jersey tax guide 2026

Jersey tax for companies: 0%, as long as it stays Jersey resident

Updated 10 November 20262026 rulesAbout 11 minutes to read
The short answer

A Jersey company pays 0% tax on most profit, and nothing is taken from dividends paid out of it. Regulated finance pays 10%; utilities and Jersey property 20%.

The 0% assumes the company is Jersey resident. Run it from a country with a 10% or higher company rate, and that country can take it over.

Check residence What does late filing cost?
Residence rule 10% the company tax rate abroad that can end a Jersey company's Jersey residence Run from a country taxing at 10% or more, and resident there, the 0% stops applying.

Jersey's 0% comes with one rule most pages leave out: where the company is run can matter more than where it's registered. Run it from a country with a company tax of 10% or more and the company may stop being Jersey resident at all. Here's that rule, worked through, with the rest of the island's tax in order.

Key takeaways

  • Company tax is 0% as standard; 10% for regulated finance with a Jersey base; 20% for utilities and Jersey property.
  • A Jersey company is resident in Jersey unless it's run from, and resident in, a country taxing companies at 10% or more.
  • Nothing is deducted from dividends paid out of 0% profit, and Jersey's dividend rules only reach island residents.
  • GST is 5%, and only applies once Jersey sales pass GBP 300,000.
  • The return is due by 30 November of the next year. Late costs GBP 300, rising to GBP 1,200.
  • No capital gains or inheritance tax; residents pay at most 20%.
Chapter 1

Jersey corporate tax rate: 0%, 10% and 20%

GBP 100,000 consulting profitJersey resident
Company tax at 0%GBP 0
Deducted from your dividendGBP 0
GST with no Jersey customersNone
Yearly tax returnBy 30 November
If the company stays Jersey resident. Where you live: pick it
Jersey company tax rates, 2026
CompanyRate
Almost every company: trading, services, holding, software, as Revenue Jersey's company tax page confirms0%
Registered financial services company with a Jersey base, under the Income Tax (Jersey) Law 196110%
Utilities, Jersey property rent and development, fuel importers, quarrying, cannabis20%
Retailers with GBP 2 million or more of Jersey sales0% to 20%, sliding
1
Key takeaway

0% for almost everyone. 10% and 20% are for named industries only.

Chapter 2

Is your Jersey company resident in Jersey?

Under Article 123 of the Income Tax (Jersey) Law 1961, a Jersey company is Jersey resident by default. The one way out is being managed and controlled in a country whose top company rate is at least 10%, and tax resident there. Answer two questions for a guide to the test, not a ruling on your company.

Where are the board's decisions really made?
Does that country treat the company as its own tax resident?
2
Key takeaway

Run it from a country with a 10% or higher rate and Jersey may let it go.

Chapter 3

Jersey dividends for owners who live elsewhere

$
0%Deducted from dividends paid out of 0% profit
0%Capital gains tax, on anything
Island onlyDividend and loan rules apply to Jersey residents owning over 2%
20%On director's fees for work done in Jersey

3
Key takeaway

Jersey deducts nothing from your dividend and its dividend rules stop at the shore.

Chapter 4

Jersey economic substance: nine activities

Under Jersey's economic substance rules, a Jersey resident company earning from banking, insurance, fund management, finance and leasing, headquarters, shipping, holding shares, holding IP, or distribution and service centres must show it's directed and managed in Jersey, with enough people and spending there.

It's reported in section 7 of the tax return. Under the Economic Substance Law 2019, failing costs up to GBP 10,000, then up to GBP 100,000, and a third year goes to the Minister, who can have the company struck off.

4
Key takeaway

Nine activities need real people in Jersey. The return asks every year.

Chapter 5

Jersey GST: 5%, and when a company registers

Jersey's goods and services tax is 5%. A company only registers for GST once its taxable sales in Jersey pass GBP 300,000 in 12 months.

GBP
The company is
5
Key takeaway

No Jersey customers, no GST. The line is GBP 300,000 of island sales.

Chapter 6

Jersey company tax return deadline and penalties

Every Jersey company files a return, even at 0%, by midnight on 30 November of the year after. Move the slider to see what a late return penalty costs.

  1. January to the end of FebruaryAnnual confirmation statementTo the Jersey Financial Services Commission's registry. Late fees run from GBP 79 to GBP 797 on the 2027 scale.
  2. 31 MayHalf the year's tax, if any is dueOnly for companies that pay tax, on Revenue Jersey's payment dates.
  3. 30 NovemberTax return, and the rest of any taxUnpaid tax then carries a 10% surcharge.
6
Key takeaway

30 November, every year, even at 0%. Late starts at GBP 300.

Chapter 7

Jersey income tax if you move to the island

Residents pay
High value residents
  • 20% on the first GBP 1,250,000 of income, under the high value residency rules
  • 1% above it
  • No capital gains or inheritance tax, only probate duty capped at GBP 100,000
7
Key takeaway

20% at most, and no tax on gains or estates.

Chapter 8

Jersey tax questions, answered

?!
What is the corporate tax rate in Jersey?
0% for most companies. 10% for registered financial services companies with a Jersey base, 20% for utilities, Jersey property income and a few other activities.
Can I run a Jersey company from my home country?
Yes, but if your country taxes companies at 10% or more and treats the company as resident, it stops being Jersey resident and is taxed there instead. Banking the company from abroad is covered in our Jersey company bank account guide.
Does Jersey tax dividends paid to non-residents?
No. Nothing is deducted from dividends paid out of 0% profit, and the dividend rules only reach Jersey residents.
When is the Jersey company tax return due?
By midnight on 30 November of the year after the year of assessment: 30 November 2026 for 2025.
Is Jersey a tax haven?
It charges 0% on most companies, but it's on no EU or FATF list, rated compliant by the OECD, and had a strong MONEYVAL report in July 2024.
Does the 15% global minimum tax apply to my company?
Only if it belongs to a group with EUR 750 million or more in revenue. Those companies pay Jersey's 15% multinational corporate income tax.
Is Jersey GST the same as VAT?
It works like VAT at 5%, but Jersey is outside the UK and EU VAT systems.
Do you handle the Jersey filings?
Yes. Our Jersey company includes the regulated provider, the annual confirmation statement and the tax return. Every yearly fee, date and penalty: Jersey annual fees and filings.

Changelog

  • 10 November 2026: first published.
  • 13 November 2026: official sources linked in the text.
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