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Information and public services for the Island of Jersey

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

High Value Residents tax obligations (FOI)

High Value Residents tax obligations (FOI)

Produced by the Freedom of Information office
Authored by Government of Jersey and published on 11 August 2021.
Prepared internally, no external costs.


I believe that the minimum a 2(1)(e) resident is expected to pay in income tax is £145,000 per annum. What level of income is that predicated on and what is the sliding scale of income, and therefore tax, above that level?


General information about Jersey’s High Value Residency Scheme can be found at the following link:

High value residency (

Persons within the scheme belong to a special tax regime, governed by Article 135A of the Income Tax (Jersey) Law 1961. Different versions of the regime apply depending upon when a person took up residency. The current version of the regime requires High Value Residents to pay at least £145,000 annually which represents 20% tax on £725,000 of income. Most income (excluding, for example, income arising from Jersey property) above that level is normally charged to income tax at the preferential rate of 1%.

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