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Compare international jurisdictions side by side.
Compare company structures, tax and accounting, business presence, international mobility and the services available through Coutts Consultants — in one clear comparison.
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Jersey
Guernsey
At a glance
Key facts across your selected jurisdictions.
| Field | Jersey | Guernsey |
|---|---|---|
| Region | Europe | Europe |
| Currency | GBP — Pound Sterling | GBP — Pound Sterling |
| Corporate tax | 0% standard company tax rate | 0% standard company rate |
| VAT / GST | GST 5% | No general VAT/GST currently |
| Common business vehicle | Private company limited by shares | Private company limited by shares |
| Foreign ownership | Foreign ownership generally permitted | Foreign ownership generally permitted |
| Local director | No general local-director rule highlighted | No general local-director rule highlighted |
| Business language(s) | English | English |
| Coutts Consultants services | 17 available | 17 available |
Jersey: information reviewed September 2026 · Guernsey: information reviewed September 2026
Explore the detail
Compare key areas in depth. Select a section to view the full comparison.
| Field | Jersey | Guernsey |
|---|---|---|
| Common business vehicle | Private company limited by shares Private company limited by shares. The precise common entity treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | Private company limited by shares Private company limited by shares. The precise common entity treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Foreign ownership | Foreign ownership generally permitted Foreign ownership generally permitted. The precise foreign ownership treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | Foreign ownership generally permitted Foreign ownership generally permitted. The precise foreign ownership treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Minimum shareholders | 1 1. The precise minimum shareholders treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | 1 1. The precise minimum shareholders treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Minimum directors | Varies by company structure Varies by company structure. The precise minimum directors treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | 1 1. The precise minimum directors treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Local director requirement | No general local-director rule highlighted No general local-director rule highlighted. The precise local director treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | No general local-director rule highlighted No general local-director rule highlighted. The precise local director treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Registered office | Required in Jersey Required in Jersey. The precise registered office treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | Required in Guernsey Required in Guernsey. The precise registered office treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Company secretary | Required Required. The precise company secretary treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | Generally optional for private companies Generally optional for private companies. The precise company secretary treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Minimum capital | No general minimum highlighted No general minimum highlighted. The precise minimum capital treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | No general minimum highlighted No general minimum highlighted. The precise minimum capital treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Registration authority | Jersey Financial Services Commission (JFSC) Registry | Guernsey Registry |
| Field | Jersey | Guernsey |
|---|---|---|
| Corporate tax | 0% standard company tax rate The standard rate is 0%; 10% applies to certain regulated financial-services companies and 20% to specified utility, property and other activities, with separate retail rules. | 0% standard company rate Most company income is taxed at 0%; specified financial-services income is generally taxed at 10% and specified utility, property, large-retail and other income at 20%. Pillar Two can affect in-scope large multinational groups. |
| VAT / GST | GST 5% GST is generally charged at 5% on taxable goods and services, with specified zero-rated treatment. | No general VAT/GST currently Guernsey does not currently operate a general VAT/GST; government work has considered a future GST package, so this should be rechecked at each review. |
| Accounting records | Accounting records required Accounting records required. The precise accounts requirement treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | Accounting records required Accounting records required. The precise accounts requirement treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Annual accounts | Required to be prepared; public filing varies Public/deemed-public companies file accounts; private-company filing treatment differs. | Required to be prepared Required to be prepared. The precise annual accounts treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Audit | Varies by company/status Varies by company/status. The precise audit requirement treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | Varies Varies. The precise audit requirement treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Annual filing | Annual filings required Annual confirmation and company tax return requirements apply. Every Jersey-incorporated company must submit an annual company tax return; corporate registry filing obligations also apply. | Annual validation required Annual validation required. The precise annual filing treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Tax residence | Determined under Jersey tax rules Determined under Jersey tax rules. The precise tax residence treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | Determined under Guernsey tax rules Determined under Guernsey tax rules. The precise tax residence treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Field | Jersey | Guernsey |
|---|---|---|
| Economic substance | Applies to relevant activities Jersey's economic-substance legislation applies to relevant entities carrying on relevant activities. | Applies to relevant activities Economic-substance requirements apply to relevant entities and activities under Guernsey's substance framework. |
| Local management | Relevant to residence and substance Relevant to residence and substance. The precise local management treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | Relevant to residence and substance Relevant to residence and substance. The precise local management treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Employment & payroll | Available Available. The precise employment payroll treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | Available Available. The precise employment payroll treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Field | Jersey | Guernsey |
|---|---|---|
| Entrepreneur routes | Available subject to business/residence permissions Available subject to business/residence permissions. The precise entrepreneur routes treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | Available subject to immigration/business permissions Available subject to immigration/business permissions. The precise entrepreneur routes treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Investor routes | Programme-specific Programme-specific. The precise investor routes treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | Residence options subject to immigration and housing rules Residence options subject to immigration and housing rules. The precise investor routes treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Employer-sponsored routes | Available subject to work/residence permissions Available subject to work/residence permissions. The precise sponsored work treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | Available subject to employment-permit/immigration rules Available subject to employment-permit/immigration rules. The precise sponsored work treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Remote worker routes | No dedicated digital-nomad route highlighted No dedicated digital-nomad route highlighted. The precise remote worker treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | No dedicated digital-nomad route highlighted No dedicated digital-nomad route highlighted. The precise remote worker treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
| Permanent residence | Available subject to Jersey residence rules Available subject to Jersey residence rules. The precise permanent residence treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Jersey. | Available subject to qualifying residence rules Available subject to qualifying residence rules. The precise permanent residence treatment can depend on the chosen entity, activities and any regulated or sector-specific rules in Guernsey. |
Coutts Consultants coverage
Explore the services currently available through Coutts Consultants in each selected jurisdiction.
Jersey
17 Services available
- Banking & Financial Accounts4
- Company Formation & Corporate Services7
- Trusts, Foundations & Private Wealth6
Guernsey
17 Services available
- Banking & Financial Accounts4
- Company Formation & Corporate Services7
- Trusts, Foundations & Private Wealth6
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Important information: This comparison provides general information only. Requirements, rates and availability may change and may depend on the entity, activities, ownership and individual circumstances. Professional advice should be obtained where appropriate. Legal & Disclaimer