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JE Tax 2021

Jersey Tax Tables 2021 - Tax Rates and Thresholds in Jersey

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This page contains the tax table information used for the calculation of tax and payroll deductions in Jersey in 2021. These tax tables are used for the tax and payroll calculators published on iCalculator™ JE, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Jersey or would like to add to or suggest amendments to the information herein then please contact us.

Jersey Personal Income Tax Tables in 2021

The Income tax rates and personal allowances in Jersey are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Jersey Tax Calculator 2021.

Jersey Personal Income Tax Tables in : Allowances, Rates and Tax Credits
Rate / AmountDescription
£ 16,000.00exemption Single
£ 25,700.00exemption Married Couple
£ 6,300.00Second earner's allowance
£ 3,060.00Child Allowance
£ 6,273.00Max ​Enhanced child care tax relief (pre-school children)
£ 16,320.00Max Child care tax relief using a registered child care provider for that child
£ 7,500.00​Loan interest relief for main Jersey residence
£ 0.60Car Motor expenses per mile
£ 0.30Motorcycle Motor expenses per mile
Jersey Residents Income Tax Tables in : Income Tax Rates and Thresholds (Annual)
Tax RateIncome Tax Calculation Type
20%Standard Tax Rate
26%Marginal Tax Rate
Jersey Non-Residents Income Tax Tables in : Income Tax Rates and Thresholds (Annual)
Tax RateIncome Tax Calculation Type
20%Standard Tax Rate
26%Marginal Tax Rate

In Jersey, social security deductions made by employees are not typically deductible when calculating taxable income. This means that the contributions employees make towards the social security system are included in their gross income and are subject to income tax. Therefore, these social security contributions do not reduce the taxable income of employees, and the overall income tax liability is calculated based on the gross income before any social security deductions are made. This approach aligns with Jersey's tax system, where social security contributions are considered part of the taxable income.

Jersey Social Security and Payroll Deduction Rates in 2021

In Jersey, both employees and employers contribute to the social security system, which provides various benefits to support the workforce and the community. These contributions are directed towards several key areas, including pensions, healthcare, and other social benefits.

Jersey Social Security in 2021: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Lower Earnings Limit (LEL)6%6.5%12.5%
​Standard Earnings Limit (SEL)0%2.5%2.5%
Upper Earnings Limit (UEL)%%0%
Jersey Social Security and Payroll Deduction in 2021: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Lower Earnings Limit (LEL)£ 11,760.00£ 55,320.00£ 11,760.00£ 55,320.00
​Standard Earnings Limit (SEL)n/an/a£ 55,320.00£ 252,360.00
Upper Earnings Limit (UEL)£ 0.00£ 0.00£ 0.00£ 0.00

Jersey VAT Rates in 2021

VAT rates for Jersey are reviewed annually, you can use the VAT Calculator to calculate VAT due in Jersey or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Jersey VAT Rates
VAT RateVAT Description
0%Zero Rated
5%Standard Rate

Historic Tax Tables supported for Jersey

The following tax tables are supported by iCalculator™ JE as part of the suite of free tax tools we provide for Jersey.