Guernsey, Channel Islands

Individual - Income determination

Last reviewed - 20 August 2020

Employment income

While treated solely or principally as a resident of Guernsey, an individual is assessable on the full amount of the emoluments of employment, no matter where the duties are performed. This will include certain benefits. Where a non-resident carries out any duties in Guernsey, the emoluments attaching to these duties are assessable in Guernsey.

Capital gains

There is no tax on capital gains in Guernsey.