Jersey
Jersey: 7 company types, its taxes, banking and business environment.
Forming a company
Company types in Jersey
The 7 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Jersey. 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 Jersey.
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
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Jersey: where to register, file and check.
Blocs and agreements
The trade arrangements Jersey 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.
Jersey’s own position
- Customs territory
- UK-Crown Dependencies Customs Union
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the United Kingdom- Crown Dependencies Customs Union (hereinafter referred to as “the Customs Union”), the members of which are the United Kingdom, Jersey, Guernsey and the Isle of Man
- VAT territory
- Its own
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Goods and Services Tax (GST) at 5% is calculated on the total value of the imported goods.
- European Union: internal market and customs union
- Outside
Jersey's former relationship with the EU under Protocol 3 to the UK's 1972 Accession Treaty fell away when the UK left the EU; Jersey's relationship is now through the TCA, for goods and fisheries only.
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Jersey's formal relationship with the EU under Protocol 3 also fell away.
- European Union: VAT territory
- Outside
Jersey is outside the EU VAT area: Directive 2006/112/EC art. 6(1)(e) excluded the Channel Islands even while they were in the Union customs territory, and Jersey levies its own GST.
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(d) the Åland Islands; (e) the Channel Islands;
- EU–UK Trade and Cooperation Agreement
- In part
The TCA applies to the Bailiwick of Jersey only to the extent set out in its fisheries heading and art. 520; for the goods chapters Jersey is considered part of the UK customs territory (art. 520(3)). The Government of Jersey states its participation is in relation to trade in goods and fisheries access.
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Jersey's new relationship with the EU is now governed by the UK-EU Trade and Cooperation Agreement (TCA), Jersey's participation in the agreement is in relation to trade in goods and access to fisheries resources in the territorial waters.
- Agreements in force
- 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%
- Distributions
- Not in our records
- Audit
- A private company is not required to have its accounts audited unless its articles or a resolution in general meeting require it (Art 113(1)).Official The registry or ministry page as of 2026-10-14
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A private company is not required to keep its accounts audited.
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- GBP 220Official The registry or ministry page as of 2026-10-10
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£220 Receipt of an electronic annual confirmation statement from an ordinarily
GST
The tax on what the company sells in Jersey, and when it must register, as the tax authority states it.
- Standard rate
- 5%
Goods and services fall into three categories: standard-rated at 5%, zero-rated at 0% (exports of goods, housing, medical prescriptions, international services) and exempt (financial services, insurance, postal services, some medical supplies and charities).
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These are goods and services that are taxed at a standard rate (5%) of their total value at the point of sale.
- Other rates
- 0% Exports of goods, housing, medical prescriptions, international services
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These are goods and services that are taxed at a standard rate (5%) of their total value at the point of sale.
- Registration threshold
- GBP 300,000 · about €352,299
taxable supplies, including standard-rated and zero-rated goods and services; preceding 12 months, or the coming 12 months
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You must register if your business has made taxable supplies of £300,000 or more in the preceding 12 months.
- Voluntary registration
- Yes
A business in Jersey, or an overseas retailer under the threshold, may apply for voluntary registration.
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If you are a business in Jersey or an overseas retailer under the threshold, you can apply for voluntary registration.
- A foreign company
- The same threshold applies
A service provider with no business establishment in Jersey does not have to register for GST where its Jersey customers account for the tax under the reverse charge; an overseas retailer selling goods to consumers in Jersey must register once its turnover exceeds £300,000 a year. The pages read do not state whether a representative is required.
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The 'reverse charge' procedure means that service providers who have no business establishment in Jersey don't have to register for GST, as long as their customers are.
- Returns filed
- Quarterly
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GST returns are submitted quarterly using an online form.
- Tax authority
- Registration page read 2026-10-22
Tax calendar
When the main returns and payments fall due in Jersey, tax year 2025, as the tax authority states it.
- Corporate tax return
- 30 November · each year
The return for a year of assessment is due by midnight on 30 November of the following year, so the 2025 return falls due on 30 November 2026.
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Your company must deliver its return for the year of assessment by midnight on 30 November of the following year.
- Corporate tax, final payment
- Not in our records
gov.je/Industry/BusinessAdviceHub/BusinessTaxesSocialSecurity/pages/companytax.aspx inaccessible when checked
- Corporate tax, instalments
- Not in our records
gov.je/TaxesMoney/IncomeTax/Companies/pages/default.aspx inaccessible when checked
- Personal income-tax return
- 31 May · each year
Revenue Jersey's notice of 1 May 2026 gives 31 May as the paper deadline for the 2025 return. The same notice is about paper returns only; the later deadline for returns filed online is not stated in the quoted words and is not recorded here.
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With the 31 May deadline fast approaching, Islanders are encouraged to complete and return their paper tax forms as soon as possible to avoid last minute pressure and reduce the risk of late filing penalties, which increase over time.
- Personal income tax, final payment
- Not in our records
gov.je/News/2026/pages/filingtaxreminder.aspx inaccessible when checked
- Personal income tax, instalments
- Not in our records
gov.je/News/2026/pages/filingtaxreminder.aspx inaccessible when checked
- VAT return
- Not in our records
gov.je/TaxesMoney/GST/pages/default.aspx inaccessible when checked
- Payroll withholding
- Not in our records
gov.je/Industry/BusinessAdviceHub/BusinessTaxesSocialSecurity/pages/employeestax.aspx inaccessible when checked
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Jersey yet.
Economy and trade
What it exports
Goods Jersey exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Jersey’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 Jersey separately.