Marginal relief
Your tax is always worked out to see if you benefit from marginal relief.
Calculating your tax bill
The marginal tax calculation
Exempt from tax
If your income is below the total of your tax exemption threshold and any other tax deductions you won't pay any tax.
Paying tax with marginal relief
If your income is over the total of the exemption threshold and any other deductions you'll pay tax but you'll get marginal relief if the marginal rate calculation works out less than the standard rate calculation. You'll get less marginal relief as your income increases.
Maximum tax rate
You'll never pay more than 20% personal tax on your total income in the year.
2025 tax allowances and reliefs
2024 tax allowances and reliefs
Tax calculator
Use our tax calculator to see how the marginal tax calculation works.
Tax calculator
Example tax calculations for a single person
Income
| £25,000
| Income
| £25,000
|
| | | Less: exemption threshold | £20,700
|
Taxable income =
| £25,000
| Taxable income =
| £4,300
|
Tax at 20% =
| £5,000
| Tax calculation at 26% =
| £1,118
|
Income
| £95,000
| Income
| £95,000
|
|
| Less: exemption threshold
| £20,700
|
Taxable income =
| £95,000
| Taxable income =
| £74,300
|
Tax at 20% =
| £19,000
| Tax at 26% =
| £19,318
|
Example tax calculations for a married couple
If you and your partner got married or moved to Jersey after 31 December 2021 you'll be independently taxed. You'll each get the single allowance and will not be able to claim the married allowance.
Find further information on
Independent Taxation.
Income (one spouse not working)
| £40,000
| Income (one spouse not working)
| £40,000
|
| | Less: married allowance
| £33,200
|
|
| Less: 1 child allowance
| £3,850
|
Taxable income =
| £40,000
| Taxable income =
| £2,950
|
Tax at 20% =
| £8,000
| Tax at 26% =
| £767
|
Income (one spouse not working)
| £170,000
| Income (one spouse not working)
| £170,000
|
|
| Less: married allowance
| £33,200
|
|
| Less: 1 child allowance
| £3,850
|
Taxable income =
| £170,000
| Taxable income =
| £132,950
|
Tax at 20% =
| £34,000
| Tax at 26% =
| £34,567
|
Independent Taxation
For independently taxed spouses or civil partners, tax is calculated on their own income. They each receive their own allowance and have their own tax calculation.
Independent Taxation
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