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Taxation
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Taxation
The States of Guernsey (Guernsey's Parliament) delegates virtually all executive tasks to Departments' having responsibility for particular areas of government. States Income Tax is a part of the Treasury & Resources Department and is responsible for the collection of tax and the enforcement of the taxation legislation. The care and management of the Income Tax Law is the responsibility of the Director of Income Tax.
For income tax purposes, Guernsey comprises all the islands in the Bailiwick, except Sark (including Breqhou) and Jethou.
Up to and including 2007, companies and individuals paid income tax at the rate of 20%. From 2008 onwards, whilst individuals continue to pay tax at 20%, there are three rates for companies, depending upon the source of income. The rates are:
Company Standard Rate - 0% (income from businesses, offices and employments and other sources)
Company Intermediate Rate - 10% (income from banking business)
Company Higher Rate - 20% (income from trading activities regulated by the Office of the Director General of Utility Regulation, and income from the ownership of lands and buildings).
There is no separate corporation tax. Guernsey levies no capital gains, inheritance, capital transfer, value added (VAT / TVA) or general withholding taxes.
Document downloads
Complaints Procedure
Your rights to make a complaint
Threatening Behaviour
Income Tax Office policy
The Director (Tax)
(Opening Hours - 8.30am to 4.00pm Mon- Fri) , Income Tax Office, PO Box 37, 2 Cornet Street, St Peter Port, GY1 3AZ, GuernseyTel: +44 1481 724711 Fax: +44 1481 713911
Email: enquiries@tax.gov.gg
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