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.
Government of

Information and public services for the Island of Jersey

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 services


    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

Directors' fees taxed as part of professional service profits

​The Income Tax Instalment System (ITIS) applies to directors and office holders. 

The effective rate issued to a director or office holder must be applied against any fee or remuneration paid. In the absence of the company being in receipt of an effective rate, the default rate must be applied against the fee or remuneration paid.

Default ITIS rate

However, where a professional person is engaged in a profession which includes the provision of the service of a directorship to others and it has been accepted by the Comptroller that the directors fees paid to him arise from exercising that profession, ITIS deductions need not be applied by the person paying those director’s fees. 

Professional person may include an individual, sole trader, partnership or company. 

As a condition of the above, where the professional person is an individual or sole trader, he must personally deduct tax under ITIS at the effective rate issued to him against the fees he receives from the companies of which he is a director – in other words he must ‘self administer’ the payments to be made under ITIS .  

​Upon presentation of the full facts in writing to the Comptroller, a letter will be issued confirming that a zero effective rate will apply to the fees paid to the professional person by the companies of which he is a director.


Back to top
rating button