What changed in Guernsey

Corporate tax stays 0/10/20, and Pillar Two only touches groups above EUR 750 million

Moving your company

Crypto gains are untaxed and private holders are exempt from VASP licensing

Crypto tax and legal status

No capital gains tax, no inheritance tax, no wealth tax and no exit tax

Leaving home: exit tax and ties

The 91-to-181-day 'resident only' band can elect a flat GBP 50,000 charge instead of worldwide tax

Tax residency

CARF captures 2026 crypto data, with first exchanges to home tax authorities in 2027

Crypto tax and legal status

The capital-versus-trading line for crypto is genuinely undefined in Guernsey

Crypto tax and legal status

A 3% GST from 2028 is proposed but genuinely undecided, vote resumes 30 September 2026

Leaving home: exit tax and ties

A pure equity holding company gets a reduced 2-limb economic substance test

Moving your company

Running a foreign holding company from a Guernsey home office can make it Guernsey tax resident, with no treaty escape

Moving your company

There is no Guernsey citizenship, only British naturalisation, and the residence period is unconfirmed

Permanent residency and citizenship

Open Market time builds no right to Local Market housing, ever

Residency routes

The Long Term Employment Permit reaches Established Resident status after 8 years

Residency routes

Buying an Open Market home does not by itself get you into Guernsey

Residency routes

The Open Market Part A route is the cleanest wealth entry in the roster, with one key nuance

Residency routes

The UK-Guernsey Reciprocal Health Arrangement was restored on 1 January 2023

Healthcare coverage

Specialist and hospital care is free at the point of service to contributors

Healthcare coverage

There is no NHS in Guernsey, GP care is private and charged

Healthcare coverage

Spain, Portugal, France and Italy have social security cover but no tax treaty

Social security

Eight roster nationalities have no Guernsey social security agreement at all

Social security

Eight roster nationalities have a Guernsey social security reciprocal agreement

Social security

Class 3 non-employed contributions of 11.8% sit outside every income tax cap

Social security

12 of 16 roster nationalities have no tax treaty with Guernsey at all

Personal income tax

The UK/Guernsey treaty protects UK tax residents to 183 days, not 91

Personal income tax

Allowance withdrawal above GBP 85,000 creates a hidden ~24% marginal band

Personal income tax

Personal income tax is a flat 20% with no progressivity

Personal income tax

182 days makes you Principally Resident, removing the standard charge option

Tax residency

Habitual visitors can be caught by the 35-day-after-365-in-4-years trap

Tax residency

91 days in the calendar year makes you Guernsey tax Resident

Tax residency

An Open Market Part A Resident Certificate carries fully unrestricted work rights

Right to work

The 'X in Y' Discretionary Resident Permit covers regular business visitors to 180 nights

Right to work

Remote work without a Permit is unlawful past 90 days in any 12 months

Right to work

Remote work for a foreign employer is capped at 10 days in any 30-day window

Right to work

The 90-day visitor allowance permits no work at all, not even remote

Right to work

There is no digital nomad visa, and none is announced

Immigration and visa

Indonesian nationals need entry clearance, not just an ETA

Immigration and visa

A UK ETA extended to Guernsey is required from 23 April 2026

Immigration and visa

EU nationals lost free movement to Guernsey on 1 January 2021

Immigration and visa

British and Irish nationals clear Guernsey's immigration gate automatically

Immigration and visa