Guernsey - Other taxes and levies

Other taxes and levies

Taxation of international executives

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Additional tax information is based the Income Tax (Guernsey) Law, 1975 and summarized by KPMG, the Channel Islands member of KPMG International.

Social security tax

Are there social security/social insurance taxes in Guernsey? If so, what are the rates for employers and employees?

Employer and employee

Type of insurance Paid by employer Paid by employee Total
Social insurance 6.5% 6.0% 12.5%
Total 6.5% 6.0% 12.5%

In general, all employees working in Guernsey must be registered for Guernsey social insurance and the employer must make the corresponding contributions for social insurance.

For 2016, the employer has to pay 6.5% of salary on monthly earnings of up to GBP11,466.00 and the employee has to pay 6% of salary on monthly earnings up to GBP11,466.00.  

Gift, wealth, estate, and/or inheritance tax

Are there any gift, wealth, estate, and/or inheritance taxes in Guernsey?

These do not apply in Guernsey.

Real estate tax

Are there real estate taxes in Guernsey?

Prior to 28 January 2009, dwellings profits tax applied to the gains on disposal of residential property. Thereafter, the tax was suspended.

Conveyances of realty are subject to document duty of between 2 percent and 3 percent (2 percent for conveyances under GBP250,000, 2.5% for conveyances between GBP250,000 and GBP400,000, and 3% for conveyances over GBP400,000).

Sales/VAT tax

Are there sales and/or value-added taxes in Guernsey?

There are no such taxes in Guernsey although there are duties on alcohol and tobacco.

Unemployment tax

Are there unemployment taxes in Guernsey?


Other taxes

Are there additional taxes in Guernsey that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.

None that are likely to be relevant other than those mentioned earlier.

© 2016 KPMG Channel Islands Limited, a Jersey Company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity.

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