Guernsey includes all the islands in the Bailiwick, except Sark (including Brecqhou) and Jethou for income tax purposes and the income tax rate is 20%. The Guernsey income tax year is the same as the calendar year, 1st January and ending on 31st December.
If you are working in Guernsey you should register with us - please follow this link to register. You will be given a tax number and coding notice. A guide for new arrivals, an explanation of how your coding notice works and further information is available at Tax FAQs.
Everyone working in Guernsey should complete an income tax return each year. The returns are available for completion in January with a deadline for submission of 30th November. To complete your return online please follow this link.
Paper returns can also be collected from various collection points around the island from January to March and again in November and December - details are available at Personal Tax Returns.
Other downloadable forms are available at Tax Forms.
Please go to Practitioners and Technical Information to access more detailed technical tax information.