Quick overview
| Standard Rate | Reduced Rate | Other Rates |
| 5% |
The local name for VAT in Jersey is Goods and Services Tax.
There is basically 1 VAT rates in Jersey:
- Standard VAT rate is 5%
- There is no Reduced VAT rate.
Recent developments
For more information about (recent) rate change developments in Jersey, please click here.
Standard rate: 5%
This rate applies for all transactions that take place in Jersey, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
Zero rate (0%)
Examples of goods and services taxable at 0%
- Supplies of dwellings
- Prescription medicines
- Exported services and related services
- Services performed outside Jersey
Examples of exempt supplies of goods and services (not liable to VAT, no input VAT deduction)
- Financial services
- Insurance
- Postal services
- Medical and paramedical supplies
- Supplies by charities
- Education
- Child care (supplied in registered day care accommodation under the Day Care of Children (Jersey) Law 2002)
- Burial and cremation
A global VAT/GST rate overview can be found here (note this is a work in progress).
This post was last updated on May 26, 2021.
