High value residency scheme

What is the high value residency scheme?

Also known as 2(1)(e), the programme gives high-net-worth individuals the opportunity to live and work in Jersey by purchasing a high value home (in excess of £3.5 million for houses and £1.75 million for apartments).

Once approved, you're able to access a tax rate of 20% on the first £1,250,000 of worldwide income and 1% on income in excess of that amount.

Why choose to buy property in Jersey?

Jersey provides a unique combination of financial benefits and quality of life, making it one of the most desirable places to live in Europe. The island offers:

• Picturesque beaches and countryside
• High-end shopping, bars, and restaurants
• Excellent schools and first-class healthcare
• A safe and secure environment for families and individuals

Jersey's tax and wealth structure

Jersey’s tax regime is exceptionally favourable for HNW individuals.

• 20% income tax on the first £1,250,000 of annual income
• 1% flat rate on all income above this threshold
• No inheritance tax
• No capital gains tax