VAT Rates in Jersey

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.

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