Guernsey Tax-Exempt Income (2025)



Guernsey Tax-Exempt Income: Factual Overview for Foreign Investors



Standard Corporate Income Tax Rate:

  • The standard corporate income tax rate is 0%. This effectively exempts most companies from corporate income tax.  

No Capital Gains Tax:

  • Guernsey does not levy a tax on capital gains.

No Inheritance Tax:

  • Guernsey does not levy inheritance tax.  




Specific Dividend Income:

  • Dividend income may be exempt from Guernsey taxation, depending on the source of the dividend.

Specific Interest Income:

  • Certain forms of interest income may be exempt from Guernsey taxation, depending on the source.

Income from Guernsey Foundations:

  • Specific income from Guernsey foundations may be exempt, depending on the purpose and structure of the foundation.

Income from Guernsey Trusts:

  • Specific income from Guernsey trusts may be exempt, depending on the structure and beneficiaries of the trust.

Rent-a-room relief:

  • Individuals can claim an exemption of up to £10,000 of income per room per annum, with certain conditions.  




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