Company tax

​Annual company tax returns

Every company incorporated in Jersey must submit an annual company tax return.

The standard rate of company tax in Jersey is 0%. Therefore many companies do not have to pay company tax but must submit the return. The exceptions to the standard rate are:

• 10% for certain financial services companies. See regulated financial service companies on Locate Jersey
• 20% for utility companies. For example, telephone, gas or electric
• between 0% and 20% for retail companies in Jersey with retail turnover of £2m and above. Using the following scale of either:
• at 0% where profits are less than £500k
• on a sliding scale from 0% to 20% where profits are between £500k and £750k
• at 20% where profits exceed £750k
• 20% on income specifically derived from trading in Jersey in either:
  
• the importation or supply of hydrocarbon oils
  
• quarrying
• property development
  
• property rental

Company tax information

Automatic registration

Once your company is incorporated with the Jersey Financial Services Commission, your company's details will be automatically passed to Revenue Jersey (tax).

Revenue Jersey will register your company for corporate income tax and will provide you with a:

• tax identification number (TIN)
• tax reference
• link to the online filing site, Taxes Office Online Services (TOOS)

This will be sent by post to your company's registered office address.

Tax return

Your company must submit a corporate tax return every year.

Your return must be submitted online and you'll need to be registered with Revenue Jersey for online filing services.

Your company must deliver its return for the year of assessment by midnight on 30 November of the following year.

Corporate return online filing

Foreign companies

A foreign company is a company incorporated anywhere other than in Jersey.

You must notify Revenue Jersey within 6 months if your foreign company:

• becomes resident to the Island
• acquires a source of income for which a liability to Jersey tax may arise

Foreign corporate bodies notification