For those considering moving to Jersey
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 on Jersey.
20
Tax rate
183
Tax immigration rule
0
Wealth tax
Overview of personal taxation on Jersey – updated per 2025
What is required to establish tax residency on Jersey?
Individuals who stay in Jersey for 183 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 Jersey for an average of 90 days or more per year over four consecutive tax years, as well as individuals who have a permanent residence in Jersey.
Which types of income are taxable on Jersey?
Tax residents are taxed on their worldwide income on Jersey, while non-resident taxpayers are taxed only on income sourced on Jersey.
Jersey does not levy tax on capital gains.
What tax rates apply on Jersey?
Jersey has a standard tax rate of 20% on taxable income exceeding GBP 20,700 (per individual).
Does Jersey grant tax credit for foreign taxes?
Jersey grants tax credit for taxes paid abroad, limited to the amount of tax that would be payable on Jersey on the same income.
Is there wealth tax on Jersey?
Jersey does not levy wealth tax.
What is the tax year on Jersey?
The tax year on Jersey corresponds with the calendar year.
When must the tax return be filed on Jersey?
The individual tax return on Jersey must be filed by 31 July of the year following the tax year. The deadline is 31 May for those who do not file electronically.
What is the name of the tax authority on Jersey?
The name of the tax authority on Jersey is Revenue Jersey.
How many countries does Jersey have tax treaties with?
Jersey has tax treaties with approximately 30 countries. Norway is not among them.
Is there property tax on Jersey?
Jersey has property tax, with rates varying based on the property’s assessed value.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979