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.

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 and parish services


    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

Apportionment of personal allowances and reliefs

If you are only in Jersey for part of the year

‚ÄčIf you are not in Jersey for the whole of a calendar year and you are not an ordinary resident who is only temporarily abroad, your allowances and reliefs will be reduced to the number of complete weeks you are in Jersey.

For example if you:

  • arrive in Jersey to take up permanent residence
  • leave Jersey to take up permanent residence abroad
  • are a temporary resident and arrive or leave in the year

your allowances and reliefs will be reduced.

Jersey income

Any Jersey income is taxable in Jersey. If you leave, it's still taxable unless exempted by law or the income is covered by an international tax agreement.

Non-Jersey income

If you're an ordinary tax resident of Jersey, you'll be taxed on all your income in Jersey, whether it's from Jersey or abroad.  

If you're only in Jersey for a temporary purpose, profits or gains from possessions or securities out of Jersey, won't be taxed in Jersey. 

Temporary employment abroad

If you are ordinarily resident in Jersey and are temporarily employed abroad, you will be taxed on your worldwide income.

Your allowances and reliefs will not be apportioned.

Back to top
rating button