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.
2024 Tax Tables [Quick Links]
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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 / Amount | Description |
|---|
| £ 20,000.00 | exemption Single |
| £ 32,050.00 | exemption Married Couple |
| £ 7,950.00 | Second earner's allowance |
| £ 3,700.00 | Child Allowance |
| £ 7,600.00 | Max Enhanced child care tax relief (pre-school children) |
| £ 19,700.00 | Max Child care tax relief using a registered child care provider for that child |
| £ 3,000.00 | Loan interest relief for main Jersey residence |
| £ 0.60 | Car Motor expenses per mile |
| £ 0.30 | Motorcycle Motor expenses per mile |
Jersey Residents Income Tax Tables in : Income Tax Rates and Thresholds (Annual)| Tax Rate | Income 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 Rate | Income 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| Category | Employee | Employer | Total |
|---|
| Lower Earnings Limit (LEL) | 6% | 6.5% | 12.5% |
| Standard Earnings Limit (SEL) | 0% | 2.5% | 2.5% |
Jersey Social Security and Payroll Deduction in 2024: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Lower Earnings Limit (LEL) | £ 13,968.00 | £ 65,400.00 | £ 13,968.00 | £ 65,400.00 |
| Standard Earnings Limit (SEL) | n/a | n/a | £ 65,400.00 | £ 298,200.00 |
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 Rate | VAT 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.