Relocating to Jersey is attracting more interest from those who want greater tax certainty, economic opportunity, housing access and long-term stability.
Relocating from the UK to Jersey is attracting more interest from individuals, families and business owners who want greater tax certainty, economic opportunity, housing access and long-term stability.
The UK’s non-dom rules changed in April 2025. The old remittance basis no longer applies, and the UK has replaced this with the FIG (‘foreign income & gains’) regime for those who have recently moved to the UK and are UK resident for the first time or those within their first 4 years of residency in the UK. For many UK residents, this means worldwide income and gains are now taxed as they arise, unless the new four-year regime applies.
As a result, some internationally mobile individuals are now asking a more practical question: how do you move to Jersey, and what are the tax and residency rules?
Jersey is a self-governing Crown Dependency with its own fiscal and legal system. It is not part of the UK, although it has close constitutional, business and personal links with the UK. For the right person or business, Jersey can offer a stable and well-regulated base with a business ecosystem, tax regime and lifestyle that can prove very attractive.
How to move to Jersey
Moving to Jersey means not only understanding your tax status, the Jersey tax regimes in which you could move under and the best route to relocate for your circumstances. In practice, tax residence, housing rights, immigration status and economic contribution are closely linked, so it is important to consider them together before making a move.
Before moving, it is important to understand:
- Can I move to Jersey?
- How do I become resident in Jersey?
- What tax will I pay in Jersey?
- Can I access the right housing?
- Can I break tax residence where I currently live?
- Can my business, employment or investment activity continue from Jersey?
There are several ways to look at these questions, our guide below outlines the ways you can move to Jersey and what the tax implications are.
Jersey Tax and Residency
The maximum personal income tax rate in Jersey is 20% and the island does not have capital gains tax, nor does it have any wealth or gift taxes or inheritance tax. This is the basic starting point for understanding the Jersey tax regime.
Jersey tax at a glance
Key features include:
- Personal income tax is charged at a maximum rate of 20% for most residents.
- Jersey does not levy capital gains tax or inheritance tax.
- Goods and services tax is charged at 5% on most goods and services supplied in Jersey.
- The standard rate of corporate income tax is 0%, with exceptions for certain financial services companies, utility companies, large corporate retailers, and income from specific Jersey activities including the importation or supply of hydrocarbon oils, quarrying, property development and property rental.
- High Value Residents pay 20% on the first £1.25 million of worldwide income and 1% on income above that level, with Jersey land and property income taxed at 20%.
- Jersey’s tax year runs from 1 January to 31 December.
- Revenue Jersey administers personal income tax, corporate income tax, goods and services tax and other revenues.
Source: Moving to Jersey: Money and Tax, Government of Jersey
Kerry Emblem, Tax Partner at PKF Channel Islands, points out, ‘For many people, the attraction is not simply the headline rates. It is the combination of tax certainty, a stable legal system, proximity to the UK and Europe, and the ability to plan with greater clarity, which combined make Jersey an excellent option for relocation.’
The routes to moving to Jersey include moving as a High Value Resident, a Skilled High Earner or through a Business Licence.
Information below correct as of July 2026
How to become a Jersey resident under High Value Residency
High Value Residency is the best-known route for high-net-worth individuals looking to relocate to Jersey.
The regime, often referred to as the High Value Resident (HVR) regime, sits under Regulation 2(1)(e) of the Control of Housing and Work (Residential and Employment Status) (Jersey) Regulations 2013. It is designed for individuals who are able to make a significant economic contribution to the Island.
Under the current rules, the first £1.25 million of worldwide income is generally taxed at 20%. This creates a minimum annual tax liability of £250,000. Worldwide income above this threshold is generally taxed at 1%, while Jersey rental income is always taxed at 20%.
Applicants are also required to acquire or occupy qualifying residential property in Jersey. This is currently expected to be either a house valued at more than £3.5 million or an apartment valued at more than £1.75 million.
Moving to Jersey through the Skilled High Earner route
Alongside the High Value Resident route, Jersey has recently introduced the Skilled High Earner route.
This route is designed to attract highly skilled individuals and entrepreneurs who can make an active contribution to the Island’s economy. Applicants are generally expected to demonstrate annual earnings of at least £250,000, establish an active business presence in Jersey and generate economic and social value.
Applicants are also expected to occupy qualifying residential property with a minimum value of £2m. As a result, the Skilled High Earner regime brings together tax, housing and economic policy in a very practical way.
Residence and housing rights are linked to continued compliance with the scheme’s conditions over a ten-year period.
Relocating to Jersey with a Business Licence
Jersey’s Business Licence regime follows a similar principle of benefiting the Island’s overall economy. Whilst it is often viewed in terms of employment and housing permissions, its wider purpose is to support sustainable economic growth and make sure that businesses establishing or expanding in Jersey bring meaningful benefit to the Island.
Where a business needs specialist employees who are not readily available within the local workforce, licensed permissions may be granted to allow recruitment from outside the Island. In these cases, salaries are generally expected to exceed Jersey’s average Gross Value Added (GVA) per full-time employee, currently around £77,000 per annum.
The regime is particularly relevant to financial services, fintech, digital and technology businesses, where access to specialist skills can be critical to growth.
Applications are assessed against a range of factors, including job creation, skills development, economic output and wider contributions to Jersey’s economy. This means the regime is not only about whether a business can operate in Jersey, but also about the value it can add to the local economy and community.
Housing and registration when you arrive in Jersey
Housing access is central to any Jersey relocation plan.
Most people moving to Jersey without an existing local connection will have Registered status, which gives more limited accommodation options. Government of Jersey guidance explains that a person’s residential and employment status determines where they can live and work, and there are four main categories: Entitled, Licensed, Entitled for Work and Registered.
If you move to Jersey, you will need to register as a Jersey resident and obtain a registration card. This card confirms your residential and employment status and will need to be shown to your employer, landlord or lawyer if you are working, renting or buying property in the Island.
Immigration status should also be considered. British and Irish citizens do not need a work permit to work in Jersey. Other nationals will generally need immigration permission to live and work in Jersey, and where a work permit is required, this must be applied for by the prospective employer.
Jersey lifestyle factors to consider before relocating
Jersey can often offer a more balanced way of life for individuals and families. The Island provides safe, community-focused island living, short commutes, access to beaches and countryside, and strong links to the UK and continental Europe.
As well as tax, it is always important to consider the day-to-day practicalities of life when making a move. A relocation plan should cover schooling, healthcare access, bank accounts, property, transport, business continuity as well as considerations of how you can break and/or maintain UK residency and if any UK tax reporting would still be required after your departure.
How PKF Channel Islands can help
PKF Channel Islands supports individuals, families and business owners who are considering moving to Jersey.
Our experienced tax team, led by Garry Bell and Kerry Emblem, advises on UK and Jersey tax matters, including relocation planning, Jersey tax residence, UK tax residence, High Value Residency, Skilled High Earner considerations and the tax implications of moving personal, business and investment affairs to Jersey.
We can help you:
- Understand whether Jersey is the right fit for your personal and commercial circumstances
- Review the UK tax implications of leaving the UK
- Understand when Jersey tax residence may start
- Consider the most appropriate Jersey relocation route
- Plan around income, capital, investments, property, trusts and company interests
- Coordinate with legal, immigration, property and other advisers where needed
- Prepare for ongoing Jersey tax compliance after arrival
Read more about our Moving to Jersey support and get in touch today to learn more about how we can assist you if you are thinking of relocating to Jersey.
Frequently Asked Questions
Can I move from the UK to Jersey?
Many UK nationals can move to Jersey, but your ability to work, access housing and run a business will depend on your residential and employment status, business licence position and any relevant permissions. British and Irish citizens do not need a work permit to work in Jersey, but housing and employment rules still need to be considered.
What tax will I pay if I relocate to Jersey?
Most Jersey residents pay personal income tax at a maximum rate of 20%. Jersey does not have capital gains tax or inheritance tax, and goods and services tax is charged at 5% on most goods and services. High Value Residents are subject to specific rules, including a 20% rate on the first £1.25 million of worldwide income and 1% above that level.
What is the High Value Residency route in Jersey?
High Value Residency is a route for high-net-worth individuals who can make a significant contribution to Jersey. Applicants are generally expected to support a minimum annual Jersey income tax contribution of £250,000 with the first £1.25 million of worldwide income generally taxed at 20%. Applicants are also required to acquire or occupy qualifying residential property in Jersey.
What is the Skilled High Earner route in Jersey?
The Skilled High Earner route is for individuals relocating to Jersey to establish themselves in business. Applicants are generally expected to demonstrate minimum income of £250,000 per annum, work full-time in their Jersey business and generate economic or social benefit for the Island.
Source information includes www.gov.uk, locatejersey.com and www.gov.je. Information reviewed on 24 July 2026.