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Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

Short-term business visitors

​​The Jersey-sourced income of individuals travelling into Jersey on business for 60 days or fewer in a calendar year is exempt from income tax. These “short-term business visitors" are not required to register with Revenue Jersey.

The day limit is cumulative, meaning workers can come and go throughout the year if their total number of days on island do not exceed 60. Any day on which an individual is present is included in the count, whether for the whole o​r part of the day (for example the day of arrival and departure).

The exemption applies across all industries; however, workers are still required to apply for a non-resident business licence, if applicable, and pay associated fees.

Businesses that employ only short-term business visitors are not required to register or file returns with Revenue Jersey. Businesses 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 their short-term business visitors.

Detailed terms and conditions for undertakings and income that qualify for short-term business visitor treatment are provided in the technical guidance.

Short term business visitors guidance


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