Personal tax thresholds
| Standard exemption threshold | £20,700 | £21,250
|
|---|
Married exemption threshold
| £33,200 | Not applicable
|
|---|
Second earner's allowance
| £8,200 | Not applicable
|
|---|
Child allowance
| £3,850 | £3,950
|
|---|
Additional child allowance
| £5,750 | £5,900
|
|---|
Childcare relief
| £7,850 | £8,050
|
|---|
Higher childcare relief
| £20,400
| £20,950
|
|---|
Year of assessment 2026 is the first year of mandatory independent
taxation.
All taxpayers will be taxed as individuals.
The married exemption threshold is longer be available.
Customs and excise duties
Tobacco duty is increased by 7.6%.
Alcohol duty and fuel duty are increased by 2.6%.
Reduced rates of alcohol duty are introduced for drinks sold on tap. A new tax on vaping liquid at 20p per millilitre will come into force during 2026.
Vehicle Emissions Duty (VED) is increased for all vehicles including reduced-speed agricultural vehicles.
The definition of commercial vehicle for VED is expanded to include buses and coaches.
Excise duty rates
Property transaction taxes
The higher rate of stamp duty, land transaction tax and enveloped property transaction tax is reduced for 2026 to 2-percentage points above the standard rate.
Calculating land transaction tax
Calculating enveloped property transaction tax
Civil penalties for GST
Revenue Jersey levies civil penalties when a taxpayer carelessly or deliberately provides an income tax return that is materially incorrect.
These penalties currently do not apply to incorrect GST returns, which are subject to a
separate penalty regime.
The civil penalty
regime is expanded to cover incorrect GST returns.
Administrative and technical changes
It's clarified that notice of an appeal to the Royal Court must be given within 21 days of receiving a determination by the Commissioners of Appeal.
Set-off provisions are expanded to ensure taxpayers with a credit against one tax type do not receive a refund if they have a debt against another tax type.
The exemption for the accommodation benefit-in-kind is expanded to include those employed by a third party.
A new Order making power is created to enable the Minister for Treasury and Resources to exempt a 100% States-owned entity from income tax.
Provisions around default assessments for deceased taxpayers are clarified to allow Revenue Jersey to accurately reflect the taxpayer's liability.
Existing rules for credits for taxpayers receiving dividends from companies taxed under the Income Tax Law are expanded to include dividends from companies taxed under the Multinational Corporate Income Tax Law.
The benefit-in-kind limit for additional relocation expenses met by an employer for an employee moving to Jersey is increased to £15,000.
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