For those considering moving to Guernsey
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Guernsey.
20
Tax rate
91
Tax immigration rule
0
Wealth tax
Overview of personal taxation in Guernsey – updated per 2025
What is required to establish tax residency in Guernsey?
Individuals who stay in Guernsey for 91 days or more during a tax year are considered to have moved there and to be tax residents. The same applies to individuals who stay in Guernsey for 35 days or more during a tax year, if the person has spent 365 days or more there during the preceding four years.
Which types of income are taxable in Guernsey?
Tax residents are taxed on their worldwide income in Guernsey, while non-resident taxpayers are taxed only on income sourced in Guernsey.
Guernsey does not levy tax on capital gains.
What tax rates apply in Guernsey?
Guernsey has a flat tax rate of 20%.
Does Guernsey grant tax credit for foreign taxes?
Guernsey grants tax credit for taxes paid abroad, limited to the amount of tax that would be payable in Guernsey on the same income.
Is there wealth tax in Guernsey?
Guernsey does not levy wealth tax.
What is the tax year in Guernsey?
The tax year in Guernsey corresponds with the calendar year.
When must the tax return be filed in Guernsey?
The individual tax return in Guernsey must be filed by 30 November of the year following the tax year.
What is the name of the tax authority in Guernsey?
The name of the tax authority in Guernsey is Guernsey Revenue Service.
Is there property tax in Guernsey?
Guernsey has local property tax, with rates varying from place to place.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979