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What tax do you pay in Guernsey?

20%
Guernsey resident individuals pay income tax at a flat rate of 20%. The personal income tax year is the calendar year and tax returns must generally be filed (either electronically or on paper) by 30 November of the year following the relevant tax year.

What is the tax year in Guernsey?

In Guernsey, tax is payable in two instalments, on 30 June and 31 December in the year of charge (calendar year).

Can I file my 2020 tax return now?

File a 2020 tax return electronically as soon as possible to give the IRS time to process and issue the payments before the end of 2021.

Do you pay council tax in Guernsey?

No there is no council tax in Guernsey, however, there is an annual Tax on Real Property and annual parish (local village) rates to cover infrastructure costs.

Is Guernsey a tax free island?

Guernsey has its own system of taxation for residents. Individuals have a tax-free allowance of £11,000. The island offers attractive tax caps on the amount of income tax payable by residents and has: No capital gains taxes.

Do you pay VAT in Guernsey?

Value-added tax (VAT) Guernsey does not operate a VAT or goods and service tax (GST).

Do I need to file a Guernsey tax return?

Anyone living, working or receiving income from Guernsey is required to complete a tax return each year unless you have been advised, in writing, by the Revenue Service that you no longer need to complete one.

Is Guernsey included in Alderney for tax purposes?

(For Income Tax purposes ‘Guernsey’ includes Alderney and Herm). If you have any questions after reading this information then please get in contact with us. 2020 Company Tax Returns are now available to complete online. The filing deadline is 28 February 2022.

What is the Guernsey tax treatment for clubs and associations?

The Guernsey Income Tax Law (“the Law”) defines a company as “any body of persons corporated or unincorporated, not being a partnership”, so clubs and associations are treated as companies, would be subject to the standard (0%), intermediate (10%) or higher rate (20%) taxes and need to complete a corporate income tax return each year.

What is the Guernsey tax tribunal and how does it work?

The Guernsey Tax Tribunal is an independent appeal body set up to hear income tax appeals which cannot otherwise be resolved. The members of the Tribunal are completely independent of the Revenue Service. The Tribunal’s role and how it determines appeals is set out more fully in the general Notes for Appellants [790kb] .