The insights global businesses need to make informed decisions
The PKF Worldwide Tax Guide 2026/27 combines international insight with local expertise, including and a dedicated chapter on Jersey.
Expanding into new markets brings opportunity – but it also brings complexity. Tax regimes, regulatory requirements, incentives and compliance obligations can differ significantly from one jurisdiction to another. Understanding those differences is critical for businesses seeking to grow internationally, invest with confidence and manage risk effectively.
Drawing on the expertise of over 270 PKF in-country experts, the guide provides an overview of tax and business regulations in 160 countries around the world, making it an invaluable starting point for businesses and investors operating across borders. Whether you’re evaluating a new market, supporting cross-border transactions or simply seeking a clearer understanding of global tax regimes, access to reliable local knowledge can make all the difference.
Download your copy today and discover the local insights, global perspective and trusted expertise that can help you make more informed decisions in an increasingly complex world: https://bit.ly/pkf-wwtg2026-27
Kerry Emblem, Tax Partner at PKF Channel Islands commented: ‘Businesses operating internationally need information that reflects both the wider global picture and the detailed rules within each jurisdiction. The Jersey chapter provides a useful starting point, supported by the local knowledge available through PKF Channel Islands, whilst the whole guide provides a global context on how different tax jurisdictions can interact together.’
A Jersey perspective
The guide includes a detailed Jersey chapter covering company tax, branch profits tax, Goods and Services Tax (GST), GST for foreign retailers, local taxes and Land Transaction Tax. It also explains fringe benefits tax, known as benefits in kind in Jersey, the determination of taxable income, foreign tax relief and other important areas of the Island’s tax system.
Key Jersey Tax Points
- There are no capital taxes, capital gains, inheritance, gift or wealth taxes.
- Residents are subject to Jersey income tax on their worldwide income as it arises.
- The standard rate of Income Tax is 20%.
- There are special rates of income tax for incoming high net worth individuals that meet certain conditions. For such individuals, the first GBP 1,250,000 of income is liable to tax at 20% and income in excess of this amount at 1%, with a minimum tax charge of GBP 250,000 applying in all cases.
- Non-residents are normally only subject to income tax on employment income (other than directors fees and some other exemptions) arising in Jersey and rental income arising in Jersey. Trading income arising from a permanent establishment is also taxable, but generally at 0%.
- Goods and Services tax (GST) is charged on the supply of goods and services in Jersey by a business established in Jersey at a rate 5%.
- Double taxation relief is available in accordance with various treaties. Limited unilateral relief is available for foreign employment income and certain dividends received by companies.
- A company tax resident in Jersey is chargeable to tax at 0%, 10% or 20% depending upon the nature of its income.
Generally, most trading companies and investment holding companies are taxed at 0%. Certain financial service companies are liable to tax at the 10% corporate rate. - Non-resident companies are not liable to Jersey tax unless trading in Jersey or receiving income from land and property in Jersey.
Further information about Jersey’s tax system is available from Revenue Jersey.
How PKF Channel Islands can help
The guide provides a valuable overview, but every organisation and individual’s circumstances are different. Our Jersey-based specialists can help you understand local requirements and how they interact with tax obligations in other jurisdictions.
Learn more about our tax services or contact PKF Channel Islands to discuss your requirements.
