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Taxation in Guernsey

Look up tax rates, the latest tax news and information on double taxation treaties with our specialist online resources, guides and useful links.

Looking for more information on Guernsey? Our country resources provide accounting guides, economic forecasts, profiles and guides to doing business.

Tax treaties

We maintain a collection of worldwide double tax treaties in English (and other languages where available) to assist members with their enquiries. If you are having difficulty locating a treaty, please call the enquiry team on +44 (0)20 7920 8620 or email us at library@icaew.com.

Other resources

Guernsey: Tax treaties
Details of tax treaties in force between the UK and Guernsey, provided by HMRC.

Tax rates and guides

We can provide current and historic tax rates, comparison tables and country surveys through our specialist tax databases. We have up-to-date key fact summaries as well as detailed analyses of the tax regime in jurisdictions around the world covering corporate taxation, individual taxation, and business and investment.

Contact us on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help finding the information you need.

Other sources

Guernsey: Worldwide Tax Summaries
In-depth guide produced by PwC addressing a wide range of corporate and personal tax topics, with overviews of significant developments and quick charts showing key current tax rates and due dates. Previous editions covering corporate taxes going back to 2010 are also available.

Rates and allowances
Rates and allowances from the official States of Guernsey website.

Tax Rates Online
An online rates tool produced by KPMG that compares corporate, indirect, individual income and social security tax rates within a country or across multiple countries.

EY global tax guides
Detailed guides produced and updated annually by EY, summarising the tax system and key tax issues in jurisdictions around the world, including:

Tax legislation

States of Guernsey: Legislation
The official states of Guernsey website includes the text of laws, ordinances and regulations relating to income tax.

Tax news and developments

A selection of articles reporting on tax news and developments are available from the Business Source Corporate database. Access to articles is provided to ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Please make sure you are logged-in to see links to these articles.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Channel Islands - Taxation

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Dennis Campbell International Tax and Investment Service July 2021

An overview of business and personal taxation in the Channel Islands (Jersey, Sark and Guernsey, including Alderney and Herm), updated by two issues annually.

Guernsey - Succession laws

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Joanne Seal, Stephanie Setters International Succession Laws April 2021

An overview of succession laws in Guernsey, including rights of inheritance, cross-border issues, will and probate formalities and tax issues.

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Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

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