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Government of

Information and public services for the Island of Jersey

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

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Non-taxable and taxable income

​Income you will be taxed on

You pay tax on things like:

  • money you earn from employment
  • profits you make if you're self employed (including weekend trading and internet selling)
  • occasional 'cash in hand' work 
  • some social security payments (for example, home carer's allowance)
  • most pensions including state pensions, company and personal pensions and retirement annuities
  • rental and lodging income
  • benefits in kind you get from your job
  • savings and investment income
  • dividend income

You won't be taxed on

You don't pay tax on:

  • income support
  • incapacity allowance (short term and long term)
  • parental grant or parental allowance paid by social security
  • adoptive parent grant
  • food cost and cold weather bonus (paid by social security)
  • student finance
  • the 'boarding out allowance' (level 1) part of foster care payments
  • insolvency benefit paid by social security (only the part that does not relate to unpaid wages, holiday pay or pay in lieu of notice)
  • hospitality incentive paid to employees by social security (incentive payments made to employers are taxable)
  • wounds and disability pensions (in respect of service in the armed forces)
  • war widow's pension  
  • old age pensioners' Christmas bonus (paid by social security or UK national insurance)
  • Channel Islands Co-operative Society dividends (but any interest is taxable)
  • national savings and investments (NS&I) premium bonds
  • lottery wins
  • capital gains (you sell something for more than you paid for it) unless you are trading
  • selling personal items at car boot sales unless you are regularly buying and selling with the intention of making a profit

Tax exemption

Most people in Jersey get a tax exemption threshold. This is the amount of taxable income you can have before you pay tax.

The amount of tax you pay can also be reduced by other reliefs and deductions.

Allowances, reliefs and deductions for tax

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