Tax rate
All income liable to Jersey income tax less allowable expenses and pension contributions charged at 20%.
| All income liable to Jersey income tax less allowable expenses, pension contributions and your tax exemption threshold charged at 26%.
|
Tax exemption thresholds
Independent taxation
Since 1 January 2022, anyone who arrives in Jersey, gets married or enters a civil partnership is independently taxed. The married or civil partnership exemption threshold is not available to these people.
How the allowances work
You don't pay tax if your annual income is below the exemption threshold. Exemption thresholds are also used to calculate marginal relief.
Tax calculator
Exemption thresholds
|
|---|
Single
| £20,000 |
Married or civil partnership
| £32,050
|
Second earner's allowance
| £7,950 |
Child (note 1)
| £3,700 per child
|
Additional allowance in respect of children (note 2)
| £5,550 |
Standard childcare tax relief (note 3)
| £7,600 |
Higher childcare tax relief (pre-school children)
| £19,700
|
Loan interest relief for Jersey main residence (note 4)
| £3,000 maximum |
These allowances increase the amount of income you can have before you pay tax as part of the marginal relief calculation.
Benefit in kind
A maximum deduction of £250 against the total benefits in the year of an employee or office holder.
Retirement annuity relief
The combined total paid into all pension schemes in the year of assessment whichever is the lower of:
- total pension contributions
- £50,000 less any excess
- relevant earnings less any excess
Paying into an approved pension scheme is a deduction from your earnings at the standard rate and using the marginal relief calculation. Deductions are given for tax approved schemes only.
Claiming a deduction for pension contributions
Flat rate expenses
Car
| 60 pence |
Motorcycle
| 30 pence |
Motor expenses can only be claimed if you use your vehicle for work purposes. Mileage cannot be claimed for commuting to and from work. Make sure you keep a record of your mileage as evidence for your claim.
Notes to allowances
1. Children
A claim can be made for your child if they are under the age of 16, or over the age of 16 and receiving full time education at any school.
Receiving full time education at any school doesn't include receiving higher education within the meaning of the Education (Jersey) Law 1999. This includes degrees or courses in preparation for professional examination at a higher level.
You be still be able to receive a grant from student finance or claim the additional allowance in respect of children for a child in higher education.
Children and tax relief
Who is eligible for student finance
This allowance is only due if:
- you are not married or in civil partnership , or
- you are married or in civil partnership and you wholly maintain your spouse or civil partner who is totally incapacitated
Your dependent child must be under the age of 25 on 31 August in 2024.
If your child is age 16 or over at the start of the year, they must have been in full time education at any school or in full time higher education.
If your child is in full time higher education, they must be a dependent student as defined by student finance.
3. Childcare tax relief
You must be entitled to claim tax relief for a child and be making the payments yourself to a registered childcare provider.
Childcare tax relief
4. Loan interest relief for main residence in Jersey
Interest relief for your home is available in 2024 but is being phased out.
Interest tax relief
Non-residents
Personal income tax is payable at 20% on Jersey income with some exceptions.
Non-resident tax relief
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