Companies paying zero tax (FOI)

​Request

Apologies, further to my previous request I would like to make a slight amendment. Could I please have a list of names of all Jersey registered companies that pay zero tax in Jersey as part of the Zero/Ten tax regime AND could you also include their registered office addresses as well.

Response

The Jersey income tax law provides that companies resident in Jersey that are not Financial Services Companies (in accordance with the definition within the income tax law) with a permanent establishment in Jersey, or utility companies, are charged to tax at zero %.

Furthermore, all companies will be liable to Jersey tax at 20% on certain specific sources of income as follows:

• rental income from Jersey property
• income derived from Jersey property development
• income  derived from quarrying
• income derived from the importation and (or) supply of hydrocarbon oil

Jersey does not currently maintain a public register of taxable entities and the oath sworn in Jersey’s Royal Court by the Comptroller of Taxes precludes him from providing the specific information requested.

Details of Jersey registered companies, registered offices, and Jersey regulated entities can be found on the Jersey Financial Services Commission website using the link below. 

Jersey Financial Services Commission website