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Full double taxation agreements with other countries

​​​​​About Double Taxation Agreements (DTAs)​

​Double taxation treaties are agreements between two countries that are designed to:

  • help determine the tax residency status of a person or a company
  • protect against the risk of double taxation where the same income is taxable in two countries 
  • provide certainty of treatment for cross-border trade and investment 

DTAs protect J​ersey’s taxing rights and guard against attempts to avoid or evade tax.

They also allow Jersey to exchange information with the tax authorities of other countries. Jersey has around 15 full DTAs with other countries, and 12 partial double taxation agreements. We are currently negotiating with a number of other countries so the number is expected to grow.

Agreements only come into force when they have completed the necessary parliamentary procedures in both countries.

Jersey can also exchange tax information with other countries under Tax Information Exchange Agreements (TIEAs), the Multilateral Convention, and with EU member states (under the EU Savings Tax Directive).

Tax Information Exchange Agreements with other countries

Multilateral Convention (International tax)

EU Savings Directive

List of ​​countries​

These agreements, except for those with the UK and Guernsey, follow the OECD model. They all enable a means of limiting double taxation of incomes as well as providing for the exchange of information on request.

All agreements have been signed and ratified, unless otherwise stated.​

​Country

​Agreement start date

​Double taxation agreement

​Cyprus17 February 2017​Cyprus and Jersey double taxation agreement

​Estonia​

​30 December 2011​

Estonia and Jersey double taxation agreement​


​Guernsey

​9 July 2013 (replaces the old 1956 DTA)

Guernsey and Jersey double taxation agreement

Old Double Taxation Relief (Arrangement with Guernsey) (Jersey) Act 1956

Hong Kong China

​3 July 2013

Hong Kong China and Jersey double taxation agreement

​Isle of Man

​10 July 2013​

Isle of Man and Jersey double taxation agreement

​Liechtenstein
​21 December 2018
Liechtenstein and Jersey double taxation agreement

​Luxembourg

​5 August 2014

Luxembourg and Jersey double taxation agreement

Copy of the letter from Jersey to Luxembourg in respect of the DTA

Copy of the letter from Luxembourg to Jersey in respect of the DTA

​Malta

​19 July 2010

Malta and Jersey double taxation agreement

​Mauritius
​19 December 2018
Mauritius and Jersey double taxation agreement
​Qatar​​22 November 2012Qatar and Jersey double taxation agreement
​Rwanda27 June 2016Rwanda and Jersey double taxation agreement
​Seychelles5 January 2017​Seychelles and Jersey double taxation agreement

​Singapore

​2 May 2013

Singapore and Jersey double taxation agreement

​United Arab Emirates15 February 2017United Arab Emirates and Jersey double tax agreement

​United Kingdom

​19 December 2018




28 July 2010​ (terminated)

UK and Jersey double taxation agreement

Protocol to the UK and Jersey DTA

Exchange letter from Jersey To UK

Exchange letter from UK to Jersey

Old UK and Jersey double taxation agreement

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