
Exemptions from Income Tax - Tax thresholds and Marginal Relief
12.2.1.L1
LOCAL INFORMATION
12.2.1.L1
Exemptions from Income Tax - Tax thresholds Income Tax Allowances and exemption limits and marginal relief
Extent: Jersey
Updated: December 2018
Words You May Need to Know
Deduction – an amount that is taken off the total
Allowance – money that you do not have to pay tax on
Earner – someone who gets money from working
Applied – used
Personal Income Tax
Personal income tax in Jersey is based around a 20% rate of tax. There are some deductions and allowances that people can claim off their tax bill.
What is Marginal Tax Relief?
There is also a separate calculation known as ‘marginal relief.’ This calculation is applied to make sure that people who are low to middle income earners do not pay too much tax.
These deductions and allowances and the calculation of marginal relief are all explained on the tax information website:
http://www.gov.je/TaxesMoney/IncomeTax/Individuals/Pages/default.aspx
and
www.gov.je/TaxesMoney/IncomeTax/Individuals/AllowancesReliefs/Pages/MarginalCalculation.aspx
For further advice contact the:
Customer and Local Services, Phillip Le Feuvre House, La Motte Street, St Helier, Jersey, JE4 8PE
Tel: 01534 440300 Fax: 01534 724315 Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Open: Monday to Friday 9am - 5pm