Jersey
A 20% maximum income tax rate, no capital gains tax and no inheritance tax, an hour from London and inside the Common Travel Area. For a high earner the prize is High Value Residency: 20% on the first £1.25 million of non-Jersey income and 1% above it, but with a £250,000 minimum annual tax bill and a house over £3.5 million or a flat over £1.75 million. Without HVR status, housing law restricts where a newcomer can live for the first 10 years.
Latitax verdict
High-value residents pay a capped tax on large incomes, close to the UK.
Ideal for: Wealthy Britons who want to stay near home.
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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Verified20%
Capital gains
VerifiedNone
Inheritance / estate
SecondaryNone (probate stamp duty up to 0.75%)
Wealth tax
SecondaryNone
Corporate tax
Secondary0% (10% finance, 20% property and utilities)
Tax system
SecondaryWorldwide at a flat 20% maximum
Research, not advice. Rates change; confirm with a qualified professional before acting. 7 official sources, reviewed 2026-09-29.