Guernsey tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Guernsey tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 10 November 2026. Figures last changed 10 November 2026. Profile last reviewed 29 April 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Guernsey | 20%† | 0%† | 20%† | 20%† | 20%† | 0%† |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Guernsey?
The top rate on a salary is 20%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 20%.
How are capital gains taxed in Guernsey?
Guernsey does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Guernsey?
The top rate is 20% on dividends and 20% on interest.
How is crypto taxed in Guernsey?
In our model Guernsey does not tax a private investor's gain on crypto assets.
Does Guernsey tax foreign income?
Yes. Guernsey taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Guernsey have a wealth tax?
No. Guernsey has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Guernsey have an exit tax for individuals?
Still unassessed. We have not worked out what happens to tax when you leave Guernsey: gains on a private portfolio, business assets, a continuing tie to the country, property income and unpaid tax each need their own review.
What special tax regimes does Guernsey have?
The profile lists conditional tax and residence arrangements. Whether one applies to you depends on eligibility, approval, the source of the income and when you arrived; an immigration or company status alone gives no personal tax concession.
When do you become tax resident in Guernsey?
The Guernsey day test (91-day and 35/365-day tests): 91 midnights this year, or 35 plus 365 over the prior four years. Permanent arrival can affect the category. These Guernsey rules do not cover Sark.
Residence decides whether Guernsey taxes you on these rates. See the Guernsey day-count test and count your own days.
Sources
The Guernsey profile cites 6 sources for these rules, 2 of them from a government or a statute.
- 2026 Guernsey Social Insurance Ordinance · official, retrieved 2026-11-10
- Maximum caps, exclusions and qualifying-duty conditions · official, retrieved 2026-11-03
- PwC WWTS Guernsey personal income tax · summary, retrieved 2026-11-10
- PwC WWTS Guernsey 2026 changes · summary, retrieved 2026-11-10
- PwC WWTS Guernsey income determination · summary, retrieved 2026-11-10
- PwC WWTS Guernsey other taxes · summary, retrieved 2026-11-10
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Guernsey with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Guernsey side by side with other countries, see every country or try the live demo.
Other countries in Western Europe: Gibraltar, Greece, Ireland, Isle of Man, Iceland, Italy.