Guernsey

Northern Europe · GG · 15 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• Principally resident: spend at least 182 days (midnights) in Guernsey in the calendar year
• Principally resident: spend at least 91 days in Guernsey in the year AND at least 730 days in Guernsey over the four preceding calendar years
• Principally resident: take up permanent residence in Guernsey (treated as such if resident only in the year under review and solely or principally resident in the next year and not resident in Guernsey in the preceding year)
• Solely resident: spend 91 days or more in Guernsey during the year AND spend less than 91 days in any other single jurisdiction
• Resident only: spend 91 days or more in Guernsey during the year AND spend 91 days or more in at least one other jurisdiction during the year
• Resident only: spend 35 days or more in Guernsey in the year AND, during the four preceding years, spend 365 days or more in Guernsey AND spend 91 days or more in a second jurisdiction during the year
• Non-resident: spend up to 34 days in Guernsey during the year, or otherwise fail to meet any of the statutory residence conditions

Guernsey uses a purely day‑count based statutory residence test; there are no citizenship or domicile ‘tail’ rules, so ceasing residence is generally achieved by reducing days below the thresholds (typically staying under 35 days a year and breaking prior multi‑year day‑count tests).

Source: Guernsey Revenue Service (via OECD / Income Tax (Guernsey) Law, 1975, as summarized in KPMG and other professional guidance)

Tax treaty network (15)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.