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. Please see our general guide to Guernsey income tax [258kb] for more information.
2020 Personal Tax Returns are now available for completion in your new Revenue Service Account. You will need to create an Individual MyGov Account before you can access this online return.
For now, if you need to access or complete a return for the calendar year 2019 or earlier, please log in and use the previous online tax return service.
- For information on Coding Notices click here.
Income tax returns
Agency and non-resident returns
- For information on agency and non-resident returns click here.
Other tax forms
- For a list of other income tax forms click here.
The ETI Scheme / Information for employers
- For information on The ETI Scheme click here.
Income Tax on pensions
Assessments, penalties and appeals
- In order to determine the method of assessment on an individual liable to Guernsey income tax it is necessary first to consider that individual's residence for the purposes of income tax .
- If you do not agree with an assessment issued by the Income Tax Office, you can appeal against the assessment using Form 690(a) [154kb]. Please see our FAQs for notes relating to appeals or email email@example.com if you have any queries.
- Married couples are assessed jointly, unless they elect to be separately assessed [553kb].
- A change in your marital status may affect your assessment - see our Marital Status Guide [300kb] for more information.
- For information on civil partnerships and same-sex marriage, please see our FAQs.
- Benefits in kind may be defined as everything, not in the form of money, which you (and members of your family or household) receive from your employer or from other persons by virtue of your job. You are ultimately responsible for tax arising on any benefits received and should ensure that all benefits (which have not already been included by your employer in their ETI schedules) are declared on your income tax returns - see the Benefits in Kind Explanatory Guide [876kb], which includes further information.
- A penalty may be imposed if you do not submit your income tax return by 30th November (for calendar year 2020 return this deadline has been extended to 31 March 2021) - see our Penalties Guide [486kb] for further information. If you do not agree with the imposition of a penalty for the late submission of your income tax return, an appeal can be made only if you believe you have reasonable grounds for making an appeal - see our Appeals Guide [669kb] for further information and use this form Form 690(b) [497kb] if you wish to appeal.
- Surcharges may be imposed if tax, penalties or surcharges are not paid by the due date - see our Penalties and Surcharges Guide [214kb] for further information. Use this form Form 690(a) [154kb] if you wish to appeal.
- The Guernsey Tax Tribunal is an independent appeal body set up to hear income tax appeals which cannot otherwise be resolved. The members of the Tribunal are completely independent of the Revenue Service. The Tribunal's role and how it determines appeals is set out more fully in the general Notes for Appellants [790kb]. The Tribunal has also issued specific guidance notes on Human Rights [50kb] and Penalties for failure to deliver a return of income [104kb]. Also available are the 2018 Practice Direction [198kb] and decisions on Cases Stated [131kb] and Surcharges [46kb].
Tax Rates and Allowances
- For information on income tax rates and allowances click here.
- Average exchange rates [406kb]
- Adjustments for living expenses (hotels and guesthouses); Annual allowances (motor vehicles) [485kb]
- Learned Societies [323kb]
- For information on rental income, please see Landlords - rental allowances [124kb], Rental income - Guernsey property [225kb] and Rental income - UK and overseas property [213kb]
- Making a claim for mortgage interest relief [590kb]
- Annual allowances [203kb] (form 651)
- Annual allowances (ships) [50kb] (form 669)
Practitioners and technical information
- Further information is available on the Income Tax for Practitioners & Technical Information page.
- Further information is available on the Tax information for Companies page.
Self-employment and businesses
- Further information is available on the Starting up in Business page.
Charities and Not for Profit Organisations
- Further information is available on the Charities & Not-For-Profit Organisations page.
Tax Compliance and International
- Further information is available on the separate page for Income Tax, Compliance & International.
Income Tax legislation
Latest additions and changes
- For information on the latest additions and changes click here.
Frequently asked questions