JE1.4.1ÌýÌýÌýÌý Income tax
A non-resident individual will have to pay income tax on the following Jersey income:
- Ìý
•ÌýÌýÌýÌý salary
- Ìý
•ÌýÌýÌýÌý self-employment
- Ìý
•ÌýÌýÌýÌý property income
- Ìý
•ÌýÌýÌýÌý pension income (but not social security old age or survivors pension)
A non-resident individual will pay income tax at the standard rate of 20% on the above Jersey income. However, a non-resident individual may be able to claim tax relief as a non-resident and will be exempt from Jersey income tax in certain circumstances.
Property income
Jersey has a non-resident landlord scheme which ensures that non-resident individuals pay Jersey tax arising on Jersey immovable property income. A non-resident landlord will be liable to pay income tax at 20% on rental income received from the immovable property owned in Jersey.
If the non-resident landlord has appointed a managing agent of the immovable property, there is a legal obligation for the managing agent to deduct and pay the income tax at the standard rate of 20% from the net rental income.
If the non-resident landlord has not appointed
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Web page updated on 17 Mar 2025 13:51