Jersey, Channel Islands

Individual - Foreign tax relief and tax treaties

Last reviewed - 05 July 2021

Foreign tax relief

Jersey resident individuals who receive other foreign-source income will attract limited tax relief via a deduction of foreign tax paid from their gross foreign income.

Tax treaties

Jersey currently has full double taxation agreements (DTAs) with the following jurisdictions: Cyprus, Estonia, Guernsey, Hong Kong, Isle of Man, Luxembourg, Malta, Qatar, Rwanda, Seychelles, Singapore, United Arab Emirates, and United Kingdom. Partial agreements are in place with the following jurisdictions: Australia, Denmark, Faroes, Finland, France, Germany, Greenland, Iceland, New Zealand, Poland, Norway, and Sweden.