Jersey tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Jersey tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 7 November 2026. Figures last changed 7 November 2026. Profile last reviewed 29 April 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Jersey | 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 Jersey?
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 Jersey?
Jersey 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 Jersey?
The top rate is 20% on dividends and 20% on interest.
How is crypto taxed in Jersey?
In our model Jersey does not tax a private investor's gain on crypto assets.
Does Jersey tax foreign income?
Yes. Jersey 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 Jersey have a wealth tax?
No. Jersey has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Jersey have an exit tax for individuals?
Still unassessed. We have not worked out what happens to tax when you leave Jersey: 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 Jersey 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 Jersey?
The Jersey day test (accommodation, long-term move, or regular visits averaging more than 90 nights over four years): No general 183-day residence rule; one available-accommodation night or regular visits can count. Accommodation availability, purpose and duration of a move, frequency of visits, employment contracts and temporary absence can change the residence category. The calculator counts nights for the repeat-visit route and does not infer accommodation or intent from travel dates alone.
Residence decides whether Jersey taxes you on these rates. See the Jersey day-count test and count your own days.
Sources
The Jersey profile cites 8 sources for these rules, 5 of them from a government or a statute.
- Ordinary marginal relief and 2026 independent assessment · official, retrieved 2026-11-03
- HVR category aggregation and deemed minimum · official, retrieved 2026-11-03
- Current Skilled High Earner criteria; historical commencement unresolved · official, retrieved 2026-11-03
- 2026 Class 1 threshold, SEL and UEL · official, retrieved 2026-11-03
- LTC total income and marginal relief · official, retrieved 2026-11-03
- je pwc investment 20261107 · summary, retrieved 2026-11-07
- je pwc gains 20261107 · summary, retrieved 2026-11-07
- je pwc wealth 20261107 · summary, retrieved 2026-11-07
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 Jersey 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 Jersey side by side with other countries, see every country or try the live demo.
Other countries in Western Europe: Liechtenstein, Luxembourg, Monaco, Malta, Netherlands, Norway.