Non-resident tax relief

​Tax for non-residents

Tax is charged at 20% on Jersey income with some exceptions. The following income is exempt from tax in Jersey if you are a non-resident:

• interest on Jersey bank accounts
• income from a pension payable under the Social Security (Jersey) Law 1974
• company distributions from profits or gains charged at 0%
• company dividends on preference shares from profits or gains charged at 0%
• income from a purchased life annuity
• interest paid by a company regarded as resident in Jersey
• the profits and earnings of the office of director of a company
• any royalty or other sum paid in respect of the user of a patent

Occupational and private pension scheme income can also be exempted from Jersey tax if there is a tax agreement between Jersey and the country you live in.

You will need to make a claim for this income to be exempted.

Tax and your pension income: living abroad

Non-resident landlords

Income from property is taxed at 20%.

Non-resident landlord scheme

Non-resident tax relief

If you aren't resident in Jersey, but have Jersey income which is taxable in Jersey, you may be able to claim relief.

Low worldwide income relief

Income taxable in Jersey, but total worldwide income below the relevant Jersey tax exemption threshold

If your total worldwide income is below the relevant Jersey tax exemption threshold, the rate of Jersey tax is 0%.

The first phase of Independent Taxation legislation applies from 1 January 2022. This means if you register for tax or get married from this date you'll be independently taxed.

Reduced rate relief

If your worldwide income exceeds that standard income tax exemption threshold, the Jersey tax rate paid on your Jersey source income may be reduced below 20%.

The first phase of Independent Taxation legislation applies from 1 January 2022. This means if you register for tax or get married from this date you'll be independently taxed.

No relief available from double taxation

If you're subject to tax on your Jersey income in Jersey and you're non-resident, you can claim tax relief if you:

• aren't subject to tax on any of your Jersey income where you live; or
• are subject to tax but aren't entitled to any relief on your Jersey income where you live

Relief available from double taxation

If you're subject to tax on your Jersey income in Jersey and are non-resident you can also claim relief if you:

• are subject to tax on any of your Jersey income where you live; and
• are entitled to relief on your Jersey income where you live

Your Jersey income will be taxed at H% which is the higher of:

• F% calculated as above
• G% calculated as the amount that you are charged to tax in the country or territory outside Jersey (excluding any tax relief to which you're entitled there) divided by the total of the amount of your non Jersey and Jersey income notified to that country to work out your liability to tax

Tax exemption threshold

The relevant Jersey tax exemption thresholds that can apply for the purposes of calculating this relief are:

• standard single exemption threshold
  
• standard married exemption threshold
  
• second earners relief
  

Non-resident relief removed for the years 2016 and 2017

If you were not resident in Jersey during these calendar years, you were chargeable to income tax at the standard rate of 20% on Jersey income, unless exempted.

Non-resident relief for the years 2015 and earlier

For the years 2015 and earlier, to calculate non-resident relief, we followed these steps:

1. we worked out the tax on your worldwide income, and gave any reliefs or allowances you were entitled to receive if you were resident
2. we worked out the tax on your Jersey income without any allowances (Jersey income at 20p in every £1)
3. we took your Jersey income over your worldwide income and multiplied it by the result of step 1. This gave us the tax due with non-resident relief
4. your tax was the result of either step 2 or 3 (whichever is lower)