Guernsey Tax Residency

He spends at least 182 days in Guernsey during the year, or. He spends at least 91 days in Guernsey during the year and he has spent at least 730 days in Guernsey during the four preceding calendar years, or.

An individual who is "solely" or "principally resident" in Guernsey is liable to Guernsey income tax on their total worldwide income at a flat rate of 20%, unless tax capping applies. A non-resident is broadly only liable to Guernsey income tax on Guernsey source income such as employment or property income.

Anyone is able to be in Guernsey for up to 90 days within a 12 month period (starting from their first arrival into the island of Guernsey) without needing to hold a Permit or Certificate. This allows you to stay in tourist registered accommodation or stay as a guest in someone's house where they are living.