Taxable Jersey income
You have to pay tax on the following Jersey income even if you live abroad:
- property income
- pension income (but not social security old age or survivors pension)
You'll pay income tax at 20% on this income, but you may be able to claim tax relief as a non-resident.
Non-resident tax relief
You may be able to have your pension income paid without any deduction of Jersey tax if there is a tax agreement between Jersey and the country you live in and pension income is covered by the agreement.
Tax and your pension income: living abroad
If you're a non-resident with income that's taxable in Jersey, you'll need to complete a non-resident tax return.
How to fill out your non-resident tax return
If you're not registered for tax you can register here.
Registering for income tax
Non-resident landlord scheme
This scheme ensures that non-residents pay the Jersey tax on their property income.
If you are a non-resident landlord, you're liable to pay income tax at 20% on rental income you receive from property you own in Jersey.
Agent managing the property
It's a legal obligation for the managing agent to deduct and pay the tax at the standard rate of 20% from the net rental income.
No managing agent
If there's no managing agent and the rent paid is £25,000 or more per annum it's the legal obligation of the tenant to deduct tax at the standard rate of 20%. If the rent is less than £25,000 tax is not required to be deducted. However, we can serve notice on the tenant to deduct tax if needed.
Apply to have Jersey property income paid by your agent or tenant without deduction of Jersey tax
You can apply for a good compliance certificate if you've consistently complied with all the requirements of the income tax law in full and without delay.
You can apply by contacting us and you must then give the certificate to your managing agent or tenant. They will then pay the income to you without deducting tax for the period of the certificate, which are normally valid for one year.
You will then be responsible for paying the tax on your rental income.
If you don't pay your tax when you're liable
If you're a non-resident landlord and don't pay income tax when you're liable, we can:
- serve notice on a tenant to deduct tax from the rent payable to a non-resident landlord in cases where the total annual rent is £25,000 or less
- serve notice on a landlord's agent or tenant to deduct tax from the rents payable to the landlord at a rate greater than the standard rate of income tax. The rates we may apply are 25%, 30% or 35% depending on the tax outstanding
Exemptions from Jersey income tax
You will be exempt from income tax under the law if your income, profits or gains relate to any of the following:
- interest paid in respect of, or credited to, a deposit with a person registered under the Banking Business (Jersey) Law 1991
- interest and cash dividends paid, and stock dividends issued, by a company regarded as resident in Jersey
- income arising from a pension payable under the Social Security (Jersey) Law 1974
- income arising or accruing from a purchased life annuity
- the profits and earnings of the office of director of a company
- royalty or other sum paid in respect of the user of a patent