Jersey Tax Calculator (2026)
Income tax rates and take-home pay for Jersey
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Jersey Income Tax Brackets (2026)
| Bracket | Income Range | Rate |
|---|---|---|
| Standard rate | £0+ | 20.0% |
Personal allowance: £21,250
Social security contributions
| Bracket | Income Range | Rate |
|---|---|---|
| Contributions on standard earnings limit | £0 - £72,744 | 6.0% |
| Contributions above standard earnings limit | £72,744 - £331,584 | 2.5% |
Long-term care contributions
| Bracket | Income Range | Rate |
|---|---|---|
| Long-term care on earnings up to upper limit | £0 - £331,584 | 1.5% |
Key Facts
Tax Year
2026
Currency
GBP
Top Rate
20.0%
Brackets
1 bracket
Allowance
£21,250
Social Contributions
2 items
Assumptions
- · Model assumes standard resident employee; HVR (high-value resident) regime excluded.
- · Mortgage interest relief capped at GBP 7,500 and phasing out; excluded from model as unavailable from 2026.
- · Pension contributions relief (up to GBP 50,000 or relevant earnings) modeled as deduction; withdrawal of relief above GBP 150,000 income captured.
- · Alternative marginal rate calculation (26% vs 20%) implemented; lower of the two is used automatically.
- · Long-term care contribution (1.5% on gross earnings) modeled as employee contribution.
- · Social security earnings limits applied: standard earnings limit GBP 72,744 annually (GBP 6,062 monthly × 12); upper earnings limit GBP 331,584 annually.
- · Employer-side social contributions and charges excluded per scope.
- · Non-resident allowances and special regimes excluded.
- · Probate stamp duty, stamp duty on real estate, and GST excluded (not employment income taxes).
- · Single person exemption limit GBP 21,250 used; child and single-parent allowances not applicable to default single person model.
Frequently asked questions
How much income tax do I pay in Jersey if I'm a resident employee?
Jersey has a flat income tax rate of 20% on all income above the exemption limit of GBP 21,250. This means once your income exceeds GBP 21,250, you pay 20% on every pound earned above that threshold, with no additional higher tax brackets.
What are Jersey's social security contributions for employees?
Jersey has two-tier social security contributions: you pay 6% on earnings up to GBP 72,744 annually, then 2.5% on earnings between GBP 72,744 and GBP 331,584. Additionally, there's a long-term care contribution of 1.5% on your gross income, which is non-deductible from your taxable income.
Can I get tax relief on my pension contributions in Jersey?
Yes, you can claim pension contributions relief up to GBP 50,000 per year or your relevant earnings, whichever is lower. However, if your income exceeds GBP 150,000, you won't be able to claim relief on contributions above that threshold.
What is the alternative marginal rate relief in Jersey?
Jersey offers an alternative marginal rate relief that effectively reduces your marginal tax rate by 6%, meaning in some cases your actual marginal rate could be 14% instead of 20%. The calculator automatically applies whichever rate is more favorable to your situation.
Do I need to pay tax on all my income in Jersey?
No, the first GBP 21,250 of your income is tax-free as a resident single person. You only pay the 20% income tax on income above this exemption limit, making it a significant threshold for tax planning purposes.
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