GST in Jersey: what a small business needs to know

Jersey has its own Goods and Services Tax (GST). Most small businesses never need to register, but you do need to know where the line is. This guide sets out the rules from Revenue Jersey (opens in a new tab), as published on 21 October 2026.

We are a web studio, not tax advisers. For your own situation, check with Revenue Jersey or an accountant.

Is there VAT in Jersey?

No. The Government of Jersey says (opens in a new tab) you do not pay VAT on goods and services in Jersey: the island is outside the UK VAT area and has its own GST instead. UK VAT and Jersey GST are separate taxes.

What is the GST rate?

GST in Jersey is 5% (opens in a new tab).

When must a business register for GST?

You must register once your taxable supplies have reached £300,000 over the past 12 months, or are likely to over the next 12 months. Below that, you can choose to register voluntarily. If you register late, GST is due from the date you should have registered, so keep an eye on your rolling 12-month turnover. (Revenue Jersey: should I register? (opens in a new tab))

How to register

Registration is online, through Revenue Jersey’s register for GST (opens in a new tab) service. Once registered, you file GST returns quarterly, due by the end of the month after each quarter, and keep your records for at least six years.

Showing prices with GST

If you are registered, prices for goods, and for services sold to consumers, must be shown including GST. The price marking rules are on gov.je for goods (opens in a new tab) and services (opens in a new tab). On a website, that means the price a customer sees is the price they pay.

Businesses that mainly serve non-residents

A business that mainly serves people outside Jersey may be able to become an International Services Entity (opens in a new tab) (ISE), which pays a yearly fee instead of registering for GST. Check the current rules and fees with Revenue Jersey.

Selling online to Jersey customers

Online shops selling into Jersey from elsewhere, and Jersey businesses selling to the UK, have extra rules on customs and postage. Our guide to selling online from Jersey covers them.

The short checklist

• Check your taxable turnover over the last 12 months, and your forecast for the next 12, against £300,000.
• Over the threshold: register online with Revenue Jersey.
• Once registered: show prices including GST and file quarterly returns.
• Keep records for at least six years.
• Mainly serving non-residents? Ask Revenue Jersey about ISE status.