Moving to Guernsey: taxes, residence and life
How to become tax resident in Guernsey: personal, dividend and corporate tax, 5 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Guernsey the top income tax rate is 20%, dividends are taxed at up to 20% and companies pay 0% corporate tax. Newcomers may use a special regime (1%): 20% flat personal; tax capped at GBP 160k on non-Guernsey income or GBP 320k worldwide. New residents buying Open Market property (≥ GBP 50k duty) cap all tax at GBP 60k for 4 years. 0% CIT (10/20% for banks, utilities, property).
How to move and become tax resident
To become tax resident in Guernsey you need at least 91 days a year (91 days in calendar year (or 35 days + ≥365 days over prior 4 yrs)). The typical route is Guernsey Entrepreneur visa (£200k in own business) + Open Market housing: ≥£200k invested in a Guernsey business you control and work in full-time; Open Market Part A home; Investor visa no longer offered There are 5 open residence programmes in Guernsey — see the list below.
Living there
St Peter Port has a temperate oceanic climate with winter highs around 8.5 °C and summer highs around 19.5 °C.
Key facts
| Top income tax | 20% |
|---|---|
| Dividend tax | 20% |
| Corporate tax | 0% |
| Special regime for newcomers | 1% — 20% flat personal; tax capped at GBP 160k on non-Guernsey income or GBP 320k worldwide. New residents buying Open Market property (≥ GBP 50k duty) cap all tax at GBP 60k for 4 years. 0% CIT (10/20% for banks, utilities, property). |
| Cư trú thuế | sau 91 ngày — 91 days in calendar year (or 35 days + ≥365 days over prior 4 yrs) |
| Lộ trình của bạn | Guernsey Entrepreneur visa (£200k in own business) + Open Market housing — ≥£200k invested in a Guernsey business you control and work in full-time; Open Market Part A home; Investor visa no longer offered |
| Kiểu khí hậu | temperate oceanic · 8.5° / 19.5° (St Peter Port) |
Residence programmes in Guernsey
Active programmes
- Open Market residence (Open Market Resident Certificate) — other · 2026-10
- Entrepreneur visa — Đầu tư CHF 214'000 · 2026-10
Main residence route for non-British HNWIs per Locate Guernsey
- Income tax caps (Open Market new-resident cap & standard caps) — specialTax · 2026-10
Cap amounts indexed annually (2025/26 figures may be slightly higher)
- Employment Permit (Short/Medium/Long Term) + work visa — employment · 2026-10
- Family visa (spouse/partner/child of settled person) — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Guernsey to become tax resident?
sau 91 ngày. 91 days in calendar year (or 35 days + ≥365 days over prior 4 yrs) Solely/principally resident at 182 days; tax caps on non-Guernsey income; standard charge for resident-only
How much tax will I pay in Guernsey?
In Guernsey the top income tax rate is 20%, dividends are taxed at up to 20% and companies pay 0% corporate tax.
Which residence programmes does Guernsey offer?
Open Market residence (Open Market Resident Certificate); Entrepreneur visa (CHF 214'000); Income tax caps (Open Market new-resident cap & standard caps); Employment Permit (Short/Medium/Long Term) + work visa; Family visa (spouse/partner/child of settled person)
What is the usual way to move to Guernsey?
Guernsey Entrepreneur visa (£200k in own business) + Open Market housing. ≥£200k invested in a Guernsey business you control and work in full-time; Open Market Part A home; Investor visa no longer offered
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
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