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Income tax rates and allowances

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How much income tax you pay in each year depends on your assessable income. Your assessable income is your income (eg wages or pension) minus your allowances and deductions.

Currently income tax is 20% of assessable income. 

Your personal allowance may increase if your spouse transfers you their unused personal allowances. It may decrease based on your residence status or if your income is over £80,000 (in which case your personal and other allowances are gradually withdrawn).

You can use your Revenue Service Account to check your current coding notice and update your income and allowances online.

  • Updating your allowances

    • Allowances can be claimed during the year and included in your coding notice so that your employer or pension provider can take the right amount of income tax from your pay or pension.
    • You must check that the allowances included in your coding notice are correct otherwise you may find that you owe tax when you submit your personal tax return.
  • Transfer of personal allowance

    • Married people and those in a civil partnership are able to transfer their unused personal allowance to their spouse/partner. However, if you do end up needing the personal allowance which you have transferred, you will end up owing tax. Please use the online form to request a transfer of allowances.
    • If you're cohabiting and you have a child/children, you can also transfer unused allowance. Please use the cohabittee transfer allowance form in the downloads section of this page.
    • If your income will be over the high income threshold, or you have had your allowances withdrawn and your income is now below the threshold please use the online form to request an updated coding notice and make sure to include all relevant details.
  • Charge of child allowance

    • If you're a lone parent and are either in receipt of Guernsey Family Allowance (i.e. you have made a claim for family allowance and it is being paid in your name or it would have been paid to you except for the level of your income) or you have a child in full-time higher education, you may be eligable for charge of child allowance.
    • If you're married or cohabiting and are in receipt of Guernsey Family Allowance (i.e. you have made a claim for family allowance and it is being paid in your name or it would have been paid to you except for the level of your income) and you maintain or employ someone for the charge and care of your child because your partner was totally incapacitated for the whole calendar year you may also be eligable.

Downloads

2024 Monetary Values Resolutions, Billet d’État XVIII, 23rd November 2023 Summary of allowances 2023 Summary of allowances 2022 Cohabitee Transfer Allowance Form (for tax years from 2023 onwards) Cohabitee Transfer Allowance Form (for tax years up to 2022)

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