Europe · GBP
Jersey
Reviewed 2026-06-21
Top income tax
20%
Self-employed SS
Yes
VAT
5%
Capital gains
0%
Exit tax
No
Nomad visa
No
66
/ 100
Tax efficiency62
Ease to enter55
Ease to exit93
Cost of living42
Internet60
English100
Jersey is a self-governing Crown Dependency with a simple tax system built around a single 20 percent personal income tax rate, a 0 percent general corporate rate, no capital gains tax, and no wealth, inheritance, or gift taxes. It is attractive on paper for solopreneurs, but immigration is the real hurdle because there is no digital nomad or general entrepreneur visa and inbound residency essentially runs through the High Value Resident route requiring very large income and wealth. Living costs are among the highest in the world while broadband is exceptionally fast.
Personal income tax
Income tax structureFlat
Top income tax rate20%
Entry income tax rate20%
Top rate threshold$26,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate6%
Employer SS rate6.5%
Indirect & other taxes
VAT standard rate5%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate0%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameHigh Value Resident (HVR) programme
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup4 / 5
Lifestyle
Cost of living index95
Internet speed260 Mbps
English proficiencyHigh
Civil liberties88
Sources
- PwC Worldwide Tax Summaries — Jersey Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Jersey Individual: Other taxes (GST, social security)
- PwC Worldwide Tax Summaries — Jersey Corporate: Taxes on corporate income
- Government of Jersey — High value resident tax information
- Government of Jersey — 2025 tax allowances and reliefs
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.