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JE Tax 2024

Jersey Tax Tables 2024 - Tax Rates and Thresholds in Jersey

This page contains the tax table information used for the calculation of tax and payroll deductions in Jersey in 2024. 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 2024

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 2024.

Jersey Personal Income Tax Tables in : Allowances, Rates and Tax Credits
Rate / AmountDescription
£ 20,000.00exemption Single
£ 32,050.00exemption Married Couple
£ 7,950.00Second earner's allowance
£ 3,700.00Child Allowance
£ 7,600.00Max ​Enhanced child care tax relief (pre-school children)
£ 19,700.00Max Child care tax relief using a registered child care provider for that child
£ 3,000.00​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 2024

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 2024: Rates for Employers and Employees
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 2024: Earnings Thresholds for Employers and Employees
Lower Earnings Limit (LEL)£ 13,968.00£ 65,400.00£ 13,968.00£ 65,400.00
​Standard Earnings Limit (SEL)n/an/a£ 65,400.00£ 298,200.00
Upper Earnings Limit (UEL)£ 0.00£ 0.00£ 0.00£ 0.00

Pension Contributions: A significant portion of social security deductions is allocated to pension funds. These contributions ensure that employees have a stable source of income after retirement, contributing to their financial security in later life.

Healthcare Contributions: Contributions to healthcare provide access to medical services and coverage for various healthcare needs. This ensures the health and well-being of employees and their families.

Other Social Benefits: Social security contributions in Jersey also support a range of other social benefits. These may include maternity and sickness benefits, disability allowances, and unemployment support, providing a safety net for individuals and families during times of need.

The social security system in Jersey plays a crucial role in ensuring the welfare and financial stability of the workforce and the wider community. For employers, contributing to this system is a mandatory obligation, reflecting their commitment to the well-being of their employees. This comprehensive approach to social security provides essential support across various life stages and circumstances, contributing to the overall social and economic stability of Jersey.

Jersey VAT Rates in 2024

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.