Jersey levies a goods and services tax (GST) on the supply of most goods and services in Jersey, and on imported goods. The standard rate of GST is 5%. Certain supplies are either zero-rated or exempt.

Zero-Rated Supplies Include:

Exported goods;
Exported services;
Prescription medicines; and
Supply of dwellings.

Exempt Supplies Include:

Education;
Financial and insurance services;
Medical and paramedical supplies;
Postal services; and
Supplies made by charities.

Registration Threshold

Entities are required to register for GST if the taxable supplies exceed or are expected to exceed GBP 300,000 in the previous or subsequent 12-month period, respectively.

Certain entities (such as entities providing financial services) may opt out of GST by applying to be treated as an International Services Entity (ISE). An ISE is exempt from GST on the supplies made and received. An entity qualifies as ISE if at least 90% of its activities are conducted outside Jersey. An approved ISE is required to pay an annual fee to enjoy the exemption.

Further, effective 1 January 2023, large offshore retailers and online marketplaces with annual supplies to Jersey residents exceeding GBP 300,000, are required to register for GST.

Returns and Payments

Taxpayers are required to file GST returns and make corresponding tax payments on a quarterly basis within one month after the end of the quarter. In certain cases, GST returns can be filed and tax payments can be made monthly within one month after the end of the applicable month. Taxpayers may request different periods other than the month end to align with their accounting records.

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