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Zero Ten

The 'zero/ten' system will be achieved by introducing a standard rate of corporate income tax of 0% and a special rate of corporate income tax of 10% into the Island’s existing schedular tax system from 2009.

Various documents relevant to 'zero/ten' are listed below.

Fast Find

Zero Ten Guide and Concessions

Income tax guide, concessions and practice notes and the original design proposals for zero ten.

Zero Ten Legislation

Income Tax Amendment Laws, Regulations and Ministerial Orders with regard to zero ten.

Zero Ten Shareholder Excel Models

These models have been designed to assist company secretaries and tax professionals to calculate shareholder dividend distributions/attributions and produce vouchers for each Jersey resident shareholders

Zero Ten Tax Returns

Here you can view the proposed Zero/Ten Company, Trust and Executorship and Personal Tax Returns - including Guidance and Explanatory Notes and the Company Questionnaire form.