
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Jersey's high value resident tax rules combine a 20% rate on the first GBP 1.25m with a 1% marginal rate above, but only for a small, heavily vetted HNWI cohort.

Panoramica del regime
Situazione fiscale
| Tax Type | Default | High Value Resident (HVR) Tax |
|---|---|---|
| Eligibility | Any resident | Residency |
| Duration | Indefinite | Indefinite |
| Income Tax | 20% | 20% / 1% |
| Foreign Income | Taxed | Taxed |
| Capital Gains | None | None |
| Dividends | 20% | Taxed as income |
| Wealth Tax | None | None |
| Inheritance Tax | None | None |
Vantaggi chiave
Requisiti e considerazioni
Dettagli del programma
Jersey's high value resident tax treatment applies to approved residents under the island's control framework and is designed for a small number of wealthy relocators rather than the general population.
The core mechanic is a tiered income tax rate: 20% on the first GBP 1.3M of worldwide income and 1% on income above that threshold. Certain Jersey land and property income streams remain taxed at 20%.
Jersey does not levy capital gains tax or inheritance tax, which can make planning simpler compared to many high-tax jurisdictions, although other transaction taxes and fees can still apply.
In practice, accessing this treatment requires formal approval as a high value resident, meeting stringent wealth and income criteria, and paying a substantial minimum annual income tax contribution. The regime should be modelled against alternative low-tax options because the minimum tax floor is the dominant cost driver.
Interested in High Value Resident (HVR) Tax?
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Prenota una consulenzaAltri regimi fiscali

95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt

50% exemption roughly halves corporate tax on qualifying IP income
Indefinite · Foreign income partly exempt

Qualifying patent profits taxed at effective 10% corporation tax
Indefinite · Worldwide taxation

A reduced 7% corporate income tax rate can apply to taxable profits from the commercial exploitation of qualifying IP, materially below Lithuania's standard CIT rate
Indefinite · Worldwide taxation
Population (end-2024 estimate)
Statistics Jersey - Population estimate 2024·Last checked: 13/01/26
Default personal tax headline features (20% standard rate; no CGT or inheritance tax)
Locate Jersey - Tax contributions and structures·Last checked: 13/01/26
Immigration authority
Government of Jersey - Immigration pages·Last checked: 13/01/26
Consulenza esperta
I nostri consulenti ti aiutano a valutare i regimi fiscali, comprendere l'idoneità e strutturare il tuo trasferimento per la massima efficienza fiscale.
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