Tax calculator
Use our tax calculator to get an Independent Taxation illustration.
Tax calculator
Independent tax reform
Everyone will be independently taxed from 1 January 2026.
There will be a joint filing option for couples who are currently taxed as married or in a civil partnership. Information about how to file jointly will be issued in 2026.
How you may be affected
Most couples will pay the same tax as they do now when they move to Independent Taxation. Some will see changes to their tax bills. Some will pay more under Independent Taxation, so a compensatory allowance will be available.
The compensatory allowance
The compensatory allowance will be available to couples who:
- married or became civil partners before 1 January 2022
- have not separated since they married or became civil partners
- have both been resident in Jersey since 2021 or earlier
Here's an example of a couple who would receive the compensatory allowance, as one spouse has income less than the single allowance.
Receiving the compensatory allowance
You will get the compensatory allowance automatically if you need it.
If you fill out individual tax returns, we will need to receive both returns before we can calculate any compensatory allowance.
You will get the compensatory allowance if one spouse or civil partner's income is less than the single allowance in that year.
How the compensatory allowance formula works
The compensatory allowance makes sure you don't pay more tax when you move to Independent Taxation.
If you're a couple in which the lower earner doesn't pay tax, the higher earner will get the compensatory allowance.
It tops up your personal allowance to match the married couples or civil partnership allowance you received in 2025. You'll continue to get this allowance until the personal allowance is more than the 2025 married or civil partnership allowance.
If your spouse or partner has their own income, your compensatory allowance will be reduced because they now receive their own tax allowance.
Changes in the amount of tax you each pay
Some couples in Independent Taxation will find they pay the same tax overall as a couple, but the share that each partner pays changes.
This is because you each pay your own tax based on your own income.
Changes to your ITIS rate
In these circumstances, if you're employed, your ITIS rate will go up or down.
Here's an example of a couple with two different salaries moving from a joint ITIS rate to their own ITIS rates.
Joint filing option
A joint filing option will be available for couples who don't want to complete two returns or want to speed up the process for receiving the compensatory allowance. Information for how and when to elect for joint filing will be issued in 2026.
How it works:
- Everyone will be independently taxed in 2026 and by default will file their own tax returns.
- You will have the option to file a joint tax return if you filed together on one return and still wish to file one tax return as a couple.
- This choice will need to made by both partners.
- The couple will nominate one partner to be responsible for filing the return.
- That partner will be also be responsible for any fines and penalties.
- Once chosen, joint filing will continue each year unless either partner cancels it.
- Each partner will receive their own tax bill and be responsible for paying it.
Authorities to act and appointing a tax agent
Any court appointed powers of attorney will remain. However, if you have a letter of authority for your spouse or civil partner to act on your behalf, these will no longer be in force.
If you still need to speak to us about your spouse's or partner's affairs we will need a new letter of authority.
Tax agents
If you currently have a tax agent looking after your tax as a couple, the current 'all communications' authority will continue to apply to the primary taxpayer only.
You may wish to appoint a qualified tax professional (tax agent) to deal with your tax affairs, especially if you have more complex tax circumstances.
There is no obligation to have a tax agent because your spouse or partner does, or to appoint the same tax agent.
If you decide to have a tax agent to deal with your tax when you are independently taxed, they will ask you to sign an 'all communications' authority. This will allow the tax agent to communicate directly with us about your tax affairs. Any approved tax agent will be able to help with this.
Further information about Independent Taxation
When you complete your own tax return
You will complete your first Independent Taxation return in 2027 for the tax year 2026.
Declaring your income
You will declare your personal income, such as salary or pension, on your own tax return.
If your income is in joint names, for example savings or property income, you will both declare your share of the income and any expenses on your return.
If you receive a social security pension by virtue of your husband's contributions, you will declare it as your income under Independent Taxation.
Claiming deductions
You will claim expenses that you pay personally, like work expenses or contributions into a pension scheme, on your own tax return.
Shared allowances
Any available child allowance will be shared between you equally unless you tell us otherwise.
Tax filing help
If you've not completed a tax return before or it's been a while since you last completed one, help is available. You can file online or file on paper.
File your personal tax return
Paying your own tax
Income Tax Instalment Scheme (ITIS)
You'll receive your own ITIS rate if you're employed. It will be calculated based on, and pay towards, your individual tax bill.
Payment on account
If you are liable to pay tax but have little or no employment income, you'll will be asked to make two payments on account in November and the following May.
If you want to spread these payments over the year you can set up a direct debit.
Direct debits
Direct debits are normally reviewed annually according to changes in your tax bill.
If you have a direct debit that covers all your joint tax or your part of the joint tax, you may want to review the amount when you are independently taxed.
You may need to set up a new direct debit on your own account to pay your own tax.
Direct debit information
Other payments
When you pay with a card online or send a payment using online banking, make sure you quote your own individual tax identification number (TIN).
Pay your personal or company tax
Repayments of tax
Any overpayments made before you're independently taxed will go to the primary taxpayer unless we are instructed otherwise.
Under Independent Taxation any repayments will go to you.
Paying off old tax
Tax debt
Paying the tax on income in any year before you move to Independent Taxation, will always remain the responsibility of the primary taxpayer in the marriage or civil partnership. This will still be the case even after you move to Independent Taxation.
Most couples decide together how they pay any arrears, in the same way they deal with other common liabilities that are legally in one partner's name.
Any previous payment agreements would remain in force.
Problems paying your personal tax
Prior year basis 'PYB' tax
The 2019 frozen tax is the responsibility of the primary taxpayer in the marriage or civil partnership. This stays the case even after you move to Independent Taxation.
Most couples will decide together which option they choose to pay the liability, in the same way they deal with other common liabilities that are legally in one partner's name.
Prior year basis tax reform
Separating from your spouse or civil partner
If you are filing jointly or claiming compensatory allowance, you'll need to let us know if you permanently separate from your spouse or civil partner.
If you separate you must file your own tax return from the date of separation.
Tell Revenue Jersey if you separate
High value residents
Independent Taxation applies to all married couples and civil partners in Jersey, including high value residents (HVRs). HVRs arriving in Jersey from 2022 will be subject to Independent Taxation rules. Any HVR couples who separate from 2022 will also fall into the Independent Taxation regime.
Non-residents
Independent Taxation also applies to non-resident married couples and civil partners.
If you are both in receipt of Jersey income, for example from a jointly owned property, you'll both need to file a non-resident tax return.
Non-resident tax relief
Data privacy
Spouse or civil partner's permission
If you currently have permission to discuss your spouse's or partner's tax (the primary taxpayer), this will be automatically cancelled once you move to Independent Taxation.
Joint access to information
The law was changed from the year of assessment 2021, so that information can be provided to both spouses or civil partners while they are being taxed under married or civil partnership tax law. This will not apply when you move to Independent Taxation.
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