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In Jersey, a foundation is treated as a corporate taxpayer for income tax purposes.

Corporate tax standard rate is 0%.

Income from real property, such as rental income, property development profits or income from exploiting land is subject to a 20% tax.

Capital Gains are exempt from taxation.

Dividends -  Dividends received from resident entities are generally subject to tax at applicable rates. Dividends received from foreign entities are usually tax-exempt.

Interests and royalties are taxed at standard rates.

  • Offshore Income Tax Exemption
  • Offshore capital gains tax exemption
  • Offshore dividends tax exemption
  • CFC Rules
  • Thin Capitalisation Rules
  • Patent Box
  • Tax Incentives & Credits
  • Property Tax
  • Wealth tax
  • Estate inheritance tax
  • Transfer tax
  • Capital duties
  • 0% Offshore Income Tax Rate
  • 0% Corporate Tax Rate
  • 0% Capital Gains Tax Rate
  • 0% Dividends Received
  • 0% Dividends Withholding Tax Rate
  • 0% Interests Withholding Tax Rate
  • 0% Royalties Withholding Tax Rate
  • 0 Losses carryback (years)
  • Indefinitely Losses carryforward (years)
  • 6.00% Social Security Employee
  • 6.50% Social Security Employer
  • 20% Personal Income Tax Rate
  • 5% VAT Rate
  • 0 Tax Treaties

Country details

Saint Helier
e n , p t

The Bailiwick of Jersey is a British Crown Dependency located in the English Channel, to the west of the coasts of Normandy, France. The territory comprises the island of Jersey (which constitutes the greater part) and a series of uninhabited archipelagos such as Les Minquiers, Les Écréhous, and Les Pierres de Lecq among others. Jersey is part of the archipelago of the Channel Islands, which also includes the Bailiwick of Guernsey.

Although the island is not part of the United Kingdom, neither the European Union nor the European Economic Area, its international representation, defense, and good governance is the responsibility of the Government of the United Kingdom.

It has a population of approximately 100,000 people and the capital is Saint Helier.

The native population has as its mother tongue a Norman subdialect of French. But today English is the most widely spoken language.

The head of government is an elected administrator called Bailiff, and the head of state is the lieutenant governor, who is appointed by the king or the queen of England.

In accordance with Protocol 3 of the UK's Accession Act (1972), it belongs to the European Union Customs Union, thereby benefiting from the free movement of industrial and agricultural goods.

As a member of the Common Travel Area (CTA), the free movement of citizens of the European Economic Area is also permitted.

Jersey issues its own notes and coins, the Jersey Pound (JEP), which circulate along the pound sterling and have the same value.

Jersey has one of the highest GDP per capita in the world.

Like Guernsey, the island of Jersey is based on financial services, tourism & hospitality, retail and wholesale, construction and agriculture. Financial services contribute about sixty percent of the island's economy, and the island is recognized as one of the main offshore financial centers.

The main agricultural products are potatoes and dairy products. Jersey's milk source is a small breed of cow that has also been recognized (though not generically) for the quality of its meat. On a small scale, the production of organic meat has been reintroduced in an effort to diversify the industry.


We can help you incorporate a Foundation in Jersey.
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