Private Limited Company LTDJersey
What it takes to form, own and run a private limited company in Jersey, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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having the liability of all or any of its members limited by shares, that is to say limited by its memorandum
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There is no minimum authorised or issued share capital requirement.
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Within 5 business days (companies, foundations and LLC’s only) £205
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Not required
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · a company may be one
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A private company must have at least one director.
- Shareholders
- At least 1 · at most 29 · a company may be one
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A private company is permitted to have a single member.
- Members
- At least 1 · at most 29 · one person may form it alone
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a company can only be private if it has less than thirty members
- A local company secretary
- Not required
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Every company shall have a secretary. ( 2 ) A sole director shall not also be a secretary.
- A local registered agent
- Not required
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A company shall at all times have a registered office in Jersey to which all communications and notices may be addressed.
Each year, at the registry
- Annual registry fee
- GBP 220 (about €258)
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£220 Receipt of an electronic annual confirmation statement from an ordinarily
- Accounts on the public record
- No
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it is not necessary for the accounts of a private company to be filed with the Registrar.
- Audit for a small company
- Not required
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A private company is not required to keep its accounts audited.
- 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)).
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A private company is not required to keep its accounts audited.
Important dates
When each obligation falls due, as the authority states it.
- Annual accounts of a private company
- Not required for this type
Not filed with the Registry: the registry page says it is sufficient that accounts are available to shareholders.
- Send a copy of a special resolution that changes the articles
- 21 days after change of articles
With Jersey Financial Services Commission, Registry
Within 21 days of the resolution being passed.
What is public
- Directors
- Public
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The following information will be available on our public register: members share information
- Shareholders
- Public
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The following information will be available on our public register: members share information
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 0–20%+1 regime
Standard rate 0% for a Jersey company; 10% for certain financial services companies; 20% for utility companies and for income from hydrocarbon oil supply, quarrying, property development and property rental; sliding 0% to 20% for retail companies with retail turnover of 2m GBP or more.
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The standard rate of company tax in Jersey is 0%.
Special regimes that may apply
- Exemption of certain income, profits or gains of an eligible investment scheme other · 100% exempt
Eligible investment schemes registered with the Comptroller of Revenue under article 118C, unless trading through a permanent establishment in Jersey Income Tax (Jersey) Law 1961, article 118C
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Jersey
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Summary winding up: the company passes a special resolution that it be wound up and files it with a statement of solvency signed by all the directors through myRegistry; if the company has no assets and no liabilities it is dissolved on registration of the statement, and if it has assets and no liabilities it is placed into liquidation on registration.
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If the company has no assets and no liabilities, the company will be dissolved on registration of this statement.
- Statutory fee
- Free
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Receipt of applications for winding up or dissolution
Every business in Jersey
GST
- 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
Payment and banking services
None of the services whose lists we hold names Jersey. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Private Limited Company (LTD)
- ISO 20275 code
- SQXVSecondary GLEIF, Entity Legal Forms code list