Summary Of Guernsey Taxation

Briefing Summary: This document summarises certain key aspects of Guernsey taxation law for the calendar years 2025 and 2026.

Service Area:Acquisition and Leveraged Finance, Corporate, Corporate Regulation and Compliance, Private Client, Taxation and Economic Substance Requirements, Trusts and Private Wealth, Estate Planning

Location: Guernsey

Corporate income tax

Residences

Companies tax resident in Guernsey are subject to income tax on their worldwide income.

A company is tax resident in Guernsey if:

• it is incorporated in Guernsey;
• it is incorporated outside of Guernsey but is “centrally managed and controlled” in Guernsey (control for these purposes is the strategic control and is generally exerted by the directors so the location of board meetings and decision making is key); or