Secondary GLEIF, ISO 20275 Entity Legal Forms code list, v1.6 · Derived The list names the forms; the kind each is given, the same six words in every country, is our grouping.

Doing business here

Business accounts

Providers whose own published list of countries names Guernsey. A listing means a company formed here may apply, not that it will be accepted.

Not in our records No provider's country list has been read for Guernsey.

EU listings

Two lists a bank checks when it opens an account for a company or its owner.

EU high-risk third countries (AML): Not listed
Official EUR-Lex, CELEX 02016R1675-20260129 read 25 Sep 2026
EU non-cooperative jurisdictions for tax purposes: Not listed
Official EUR-Lex, 52026XG01465, Annex I as of 2026-02-17

Official sites

The authorities’ own sites for Guernsey: where to register, file and check.

Blocs and agreements

The trade arrangements Guernsey belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.

Guernsey’s own position

Customs territory: UK-Crown Dependencies Customs Union
Official assets.publishing.service.gov.uk read 27 Oct 2026
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the members of which are the United Kingdom, Jersey, Guernsey and the Isle of Man
VAT territory: Outside UK fiscal territory
Official gov.gg read 27 Oct 2026
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The Bailiwick is outside the fiscal territory of the UK (i.e. for VAT and excise duty).
EU–UK Trade and Cooperation Agreement: In part
The TCA applies to the Bailiwick of Guernsey only to the extent set out in its fisheries heading and art. 520; for the goods chapters the territory is considered part of the customs territory of the UK (art. 520(3)).
Official eur-lex.europa.eu read 27 Oct 2026
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This Agreement also applies to the Bailiwick of Guernsey, the Bailiwick of Jersey and the Isle of Man to the extent set out in Heading Five of Part Two and Article 520.
Agreements in force: gov.gg
The authority’s own list read 27 Oct 2026

Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.

Tax

Company tax

Tax, and what the company owes the registry each year.

Corporate income tax: 0%
Official OECD Corporate Tax Statistics, combined headline rate as of 2025
Distributions: Not in our records
Audit: Not in our records
Small-company relief: Not in our records
Annual obligations: Not in our records
Annual registry fee: GBP 260
Official The registry or ministry page as of 2026-10-10
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Annual Validation - Category 6 company - non-licenced companies (not CSP administered) £260

VAT

The tax on what the company sells in Guernsey, and when it must register, as the tax authority states it.

VAT or sales tax: None levied
Guernsey charges no GST or VAT today: VAT is a UK tax and the Bailiwick lies outside the UK's fiscal territory, and the States of Guernsey describes the 3% GST as a change to be implemented from quarter 1 2029 under the 2026 Tax Reform package. The agreed package moves GST to 4% and then 5% at 24-month intervals, with 0% GST on food from small independent suppliers and on disability-adapted vehicles. Customs duty is charged on imports; the audit trail for a 2029 rate change is the tax reform pages cited.
Official gov.gg read 22 Oct 2026
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Consumption tax changes from quarter 1 2029: Implementing a goods and services tax (GST) at 3%.

Tax calendar

When the main returns and payments fall due in Guernsey, tax year 2025, as the tax authority states it.

5 days

No deadlineOneTwo or moreToday, by your clock For a company whose financial year is the calendar year, as each rule states the day, before any move for a weekend or holiday. A rule set by decree or by an assessment notice is not plotted.

Corporate tax return: 30 November · each year
The 2025 corporate tax return is due 30 November 2026.
Official gov.gg read 22 Oct 2026
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The deadline for 2025 returns is 30 November 2026.
Corporate tax, final payment: Not in our records
gov.gg/revenue-service/company-tax-returns inaccessible when checked
Corporate tax, instalments: Not in our records
gov.gg/RevenueService/Companies inaccessible when checked
Personal income-tax return: 30 November · each year
The 2025 personal return is due 30 November 2026; an automatic penalty applies to a late return.
Official gov.gg read 22 Oct 2026
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Submission deadline Tax returns must be submitted by a certain date each year. The deadline for 2025 returns is 30 November 2026.
Personal income tax, final payment: Not in our records
gov.gg/revenue-service/assessments inaccessible when checked
Personal income tax, instalments: Not in our records
gov.gg/revenue-service/assessments inaccessible when checked
VAT return: Not levied here
Guernsey levies no VAT or GST. The States' tax pages (https://www.gov.gg/tax, /revenue-service/company-tax-returns, /revenue-service/personal-tax-returns, /employers) cover income tax, ETI, social security and tax on real property only, and no VAT return obligation is published.
Payroll withholding: Day 15 of the following month · each quarter
The employer's return and payment of tax and contributions deducted are quarterly, due the 15th of the month after each quarter: 15 April, 15 July, 15 October and 15 January.
Official gov.gg read 22 Oct 2026
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What are the deadlines for the quarterly returns and payments of tax and contributions deducted? Quarter 1 - 15 th April Quarter 2 - 15 th July Quarter 3 - 15 th October Quarter 4 - 15 th January

Running the company

Running a company here

Not in our records The authorities’ pages on running a company have not been read for Guernsey yet.

Economy and trade

What it exports

Goods Guernsey exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Guernsey’s own trade; it does not compare places.

Not in our records The trade data we use (CEPII BACI, January 2026 release) does not report Guernsey separately.