Jersey, Channel Islands

Individual - Significant developments

Last reviewed - 15 January 2024

Unilateral relief on overseas employment income

Jersey residents who earn employment income by virtue of working in another jurisdiction may be chargeable to tax on this income in the other jurisdiction. If Jersey has a double tax agreement (DTA) with this jurisdiction, the taxpayer will receive a credit against their income tax assessment for the tax already paid overseas.

A new relief has been introduced for employment income received from working in another country with which Jersey does not have a DTA. This will allow Jersey residents receiving employment income from these jurisdictions to receive a tax credit for the lower of the foreign tax paid or the tax charged at the standard rate (20%) in Jersey on the income.

60-day tax exemption for business travellers

A new tax exemption has been introduced for short-term business visitors. The Jersey income of individuals travelling into Jersey on business for 60 days or less in a year will be exempt from income tax in Jersey. The 60-day threshold is cumulative, meaning workers can come and go throughout the year, as long as a total of 60 days in Jersey is not exceeded.

Additionally, businesses that only employ short-term business visitors are not required to register with Revenue Jersey. Employers that have a mixture of Jersey employees and short-term business visitors will not be required to file monthly returns, or make deductions, in respect of the short-term business visitors. These measures are designed to ease administrative pressures for employers.