What changed in Jersey

No capital gains tax means a genuine private investor's crypto gains are simply not taxed

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

20 percent is the ceiling, computed twice and you pay the lower of the two

Personal income tax

Staking, airdrops, forks, DeFi and NFTs are genuinely unaddressed in Jersey guidance

Crypto tax and legal status

CARF and amended CRS give Revenue Jersey full crypto visibility from 2026

Crypto tax and legal status

A Jersey crypto business needs its own JFSC VASP registration, no shortcuts

Crypto tax and legal status

Trading, decided on the badges of trade, is taxed as income at 20 percent

Crypto tax and legal status

Economic substance applies a three-limb test, with a reduced test for pure holding companies

Moving your company

A company is Jersey tax resident if incorporated there or centrally managed and controlled there, both directions bite

Moving your company

0/10/20 corporate tax, with a 15 percent MCIT only for groups above 750 million euros

Moving your company

Probate stamp duty is the one death-adjacent charge, capped around 100,000 pounds

Leaving home: exit tax and ties

There is no separate Jersey citizenship, naturalisation grants British citizenship

Permanent residency and citizenship

Skilled High Earner needs 250,000 pounds of Jersey income, not 250,000 pounds of tax

Residency routes

High Value Residency needs a 250,000 pound annual tax contribution and a 3.5 million pound house

Residency routes

No golden visa, no retiree route, no passive-income route below the 250,000 pound line

Residency routes

Housing is rationed by legal status, not price, on a 5 and 10-year clock

Local registrations

A registration card is required within 3 months, and before any job, lease or purchase

Local registrations

After 6 months you can apply for a health card, but it never covers hospital care

Healthcare coverage

Jersey is not the NHS, and there is no reciprocal health agreement with the UK for residents

Healthcare coverage

No reciprocal agreement means a fragmented, unqualifying contribution record

Social security

A confirmed reciprocal agreement lets you aggregate periods with select countries

Social security

Regulation 883/2004 does not apply, there are no A1 certificates in Jersey

Social security

A habitual Jersey home office risks creating a permanent establishment for the employer

Permanent establishment risk

No Jersey payroll obligation for a foreign employer within the short-term visitor rule

Employer payroll obligations

No relief instrument at all with most of the roster, Jersey is not a treaty hub

Personal income tax

Independent taxation began 1 January 2026, ending joint assessment for most couples

Personal income tax

60 days or fewer of work in a year produces no Jersey income tax liability

Personal income tax

A contract under 4 years keeps you off the worldwide tax basis, extend it and the basis flips

Tax residency

Intending to live in Jersey for 5 years or more makes you resident from arrival, zero days needed

Tax residency

Averaging more than 90 nights a year over 4 years makes you resident from year 5

Tax residency

Owning or renting Jersey accommodation and spending even one night there makes you resident

Tax residency

183 days in the tax year makes you resident and ordinarily resident

Tax residency

Remote work for a foreign employer on visitor status sits in a genuine grey zone

Right to work

British and Irish citizens need no immigration permission, but their employer still needs staffing permission

Right to work

Post-Brexit EU nationals without settled status need a work permit like everyone else

Immigration and visa

No digital nomad visa exists, and none is announced

Immigration and visa

Roster nationals visit visa-free for up to 6 months, work is not included

Immigration and visa

British and Irish citizens enter, live and work with no permission at all

Immigration and visa