Jersey Tax Guide - Corporate, Personal & VAT Rates

One-sentence summary Jersey's corporate tax position: 0% (10% certain financial services; 20% utilities/large retail/cannabis). Personal income tax: 20. VAT/consumption tax: 5 (GST).

Corporate Tax Rate

Jersey's headline corporate income tax (CIT) rate is 0% (10% certain financial services; 20% utilities/large retail/cannabis).

Personal Tax Rate

The headline personal income tax (PIT) rate is 20.

VAT / GST Rate

The standard VAT/GST (or equivalent consumption tax) rate is 5 (GST). Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.

Residency, CFC, Thin Cap & Treaty Network

Full narrative detail on residency tests, Controlled Foreign Company rules, thin capitalization / interest limitation rules, and the jurisdiction's tax treaty network is on the build list for this page. Rather than approximate that detail without verifying it, this section is left for a future update - use the PwC source link below in the meantime for those specifics.

Source: PwC Worldwide Tax Summaries - Jersey (secondary compilation, cited per jurisdiction). Rates last reviewed by PwC: 22 July 2026. Page last verified: August 07, 2026. General information only - confirm current rates and any specific position with a licensed advisor in this jurisdiction before relying on this page.