Please provide a rating, it takes seconds and helps us to keep this resource free for all to use
The Income tax rates and personal allowances in Jersey are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Jersey Tax Calculator 2019.
| Rate / Amount | Description |
|---|---|
| 6% | Social Security contribution rate for employees |
| 6.5% | Social Security contribution for employers: Standard Earning Limit (SEL) Rate |
| 2% | Social Security contribution for employers: Upper Earning Limit (UEL) Rate |
| £ 11,616.00 | Social Security Annual Lower Earnings Limit (LEL) |
| £ 53,304.00 | Social Security Annual Standard Earnings Limit (SEL) |
| £ 249,600.00 | Social Security Annual Upper Earnings Limit (UEL) |
| Rate / Amount | Description |
|---|---|
| £ 14,900.00 | exemption Single |
| £ 23,950.00 | exemption Married Couple |
| £ 6,000.00 | Second earner's allowance |
| £ 3,000.00 | Child Allowance |
| £ 6,150.00 | Max Enhanced child care tax relief (pre-school children) |
| £ 16,000.00 | Max Child care tax relief using a registered child care provider for that child |
| £ 10,500.00 | Loan interest relief for main Jersey residence |
| £ 0.60 | Car Motor expenses per mile |
| £ 0.30 | Motorcycle Motor expenses per mile |
| Tax Rate | Income Tax Calculation Type |
|---|---|
| 20% | Standard Tax Rate |
| 26% | Marginal Tax Rate |
| Tax Rate | Income Tax Calculation Type |
|---|---|
| 20% | Standard Tax Rate |
| 26% | Marginal Tax Rate |
Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Jersey periodically and typically updated each year. Not that not all tax rates and thresholds in Jersey change annually, alterations to tax policy to support strategic economic growth in Jersey mean that the certain areas may be focused on to provide specific tax relief in Jersey or support growth in certain areas (overseas invstment in Jersey for example may mean reduced non-resident income tax rates in Jersey for a period).
When tax policy in Jersey changes, the resultant tax tables also change. Tax tables in Jersey are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Jersey, the Jersey tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Jersey for example).
Jersey Tax Tables may also be referred to as Jersey Tax Slabs, Jersey personal allowances and tax thresholds or Jersey business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2019 tax rates and thresholds used within the 2019 Jersey Salary Calculator. This means that if you are aware of a 2019 tax exemption or 2019 tax allowance in Jersey that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Jersey Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Jersey Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Jersey simple, we achieve this my making the Jersey tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2019 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2019 tax calculations, simply contact us and we will adjust the tool.
Choose a specific income tax year to see the Jersey income tax rates and personal allowances used in the associated income tax calculator for the same tax year.