Jersey

Northern Europe · JE · 16 treaties

Tax profile

Common questions

What is the top personal income tax rate in Jersey?

The top personal income tax rate in Jersey is 20%. The island operates a worldwide tax system.

How long does it take to become a tax resident in Jersey?

It takes 183 days to establish tax residency in Jersey. The residency requirements are considered hard, though a golden visa is available.

Does Jersey have a dividend withholding tax?

Jersey does not apply a dividend withholding tax (0%).

What makes you a tax resident — and how hard it is to stop being one.

• Move to Jersey with the intention to remain indefinitely (or for five years or more)
• Spend at least 183 days in Jersey in a calendar/tax year
• Have a place of abode in Jersey that is available for use and spend at least one night there in the tax year
• Average more than 90 days (or nights) in Jersey per year over a four-year period, becoming resident and ordinarily resident from the start of the fifth year
• Visit Jersey year-on-year for substantial periods (normally regarded as average annual visits of about three months)

Jersey residence for individuals is based on days, intention and having available accommodation; there is no citizenship or long-tail domicile rule, so ceasing residence is generally a matter of leaving, limiting time spent in Jersey and giving up an available abode, though Jersey-source income can still be taxed.

Source: Government of Jersey (Revenue Jersey)

Tax treaty network (35)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.