Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of

Information and public services for the Island of Jersey

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

  • Choose the service you want to log in to:


    Update your notification preferences


    Access government services


    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

Taxation of company distributions: draft guidance

​What company distributions mean

Company distributions mean any value taken out of a company by a Jersey resident shareholder that is not effectively 'paid for' by the shareholder by putting any new consideration back into the company.

A company distribution could include:

  • a dividend paid (income or capital)
  • a repayment of share capital
  • a loan repayment

Who does this apply to?

Whether or not the distribution is taxed on the Jersey resident shareholder depends on a combination of circumstances including:

  • the nature of the distribution, and
  • if the shareholder is entitled to a share of the company's taxable profits taxed at a rate lower than 20% (the specified profits)

Download Comptroller's guide to the taxation of company distributions - version two (size 1,45mb) 

Back to top
rating button