Jersey

Jersey is a self-governing Crown Dependency with its own tax system and housing controls, sitting outside both the EU and the Schengen Area while maintaining close links to the UK and the wider Common Travel Area.

The default personal income tax system is relatively straightforward, with a standard 20% rate and no capital gains tax or inheritance tax. Corporate taxation follows Jersey's separate "0/10" approach, which is especially relevant for certain business structures.

From an immigration perspective, Jersey does not offer EU free movement and is not part of Schengen. Moving to Jersey generally requires appropriate immigration permission and, separately, the right residential and work status under Jersey's local control framework.

For high net worth individuals, Jersey runs a High Value Residency pathway that combines strict eligibility criteria with a bespoke tax treatment. This is not a mass-market program and it comes with significant minimum tax and property expectations.