Jersey capital gains tax: none unless you are trading
Jersey has no personal capital gains tax. The Revenue Jersey list of non-taxable income puts capital gains outside the tax unless you are trading, so the tax on your investment gain is zero. What matters instead is the trading test: property development and dealing profits are income taxed at the standard scale, and property transactions pay land transaction tax, enveloped property transaction tax or stamp duty, all charged on the transaction or the property's value rather than on any gain.
Verified as of 2026-09-30 against Revenue Jersey and the property transaction taxes pages.
Current rules
Taxes on selling shares, crypto and property in Jersey
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing. Buying and selling for yourself with your own money is unlikely to be trading |
| Funds and ETFs | Nothing on the gain |
| Crypto | Nothing on the gain |
| Property (personal investment) | Nothing on the gain itself |
| Property development or dealing | Profits are taxable income at the standard scale (20% standard rate; the 26% marginal calculation applies when it produces the lower bill) |
| Share-transfer property deal | Land transaction tax on the price at marginal bands up to 11% (main residence) or 13% (anything else) |
| Shares in a property-owning company | Enveloped property transaction tax on the property's unencumbered value |
| Goods and services you buy | GST at 5%, a tax on supplies, not on gains |
Rates as of 2026-09-30; each table links back to the authority page above.
Questions
Jersey capital gains tax questions
Does Jersey have a capital gains tax?
No. Revenue Jersey's own list of non-taxable income includes "capital gains (you sell something for more than you paid for it) unless you are trading". Whether you sell shares after a week or a house after twenty years, the gain itself is not taxed.
So when does a sale get taxed?
When it is trading. "Any profits from property development are taxable", and dealing that reads as a trade is taxed as income on the standard scale. The test is the badges of trade: your profit-seeking motive, the number of transactions, the interval between purchase and sale. On shares, Revenue Jersey's guidance is plain: "If you are just buying and selling for yourself with your own money it is unlikely that you are trading".
What does selling property cost?
Transaction taxes on the price or the property's value, never on your gain. A share-transfer property deal pays land transaction tax at marginal bands up to 11% of the price for a main residence and 13% for anything else. Acquiring a significant interest in a company that owns Jersey property pays enveloped property transaction tax, charged on the property's unencumbered value. Alongside them sits stamp duty, the duty the States' own payment account for these taxes is named after ("SoJ Stamp Duty"). Every one of these is owed whether the sale makes a gain or a loss.
Is crypto taxed in Jersey?
Not as a capital gain. Capital gains are non-taxable income for a private seller, and crypto is a capital asset like any other here. The taxes that touch a disposal are the property transaction taxes above, and none of them applies to coins.
What rate applies if I really am trading?
The standard income-tax scale, currently 20% on income, with a 26% marginal calculation above the exemption threshold applying when it produces the lower bill. The rates table above carries the figures in force.
What exactly does Revenue Jersey say about capital gains?
Jersey has no personal capital gains tax: Revenue Jersey's non-taxable income list includes 'capital gains (you sell something for more than you paid for it) unless you are trading'. A private disposal of shares, funds, crypto or property is not taxed, at any holding period or size of gain. Source: https://www.gov.je/TaxesMoney/IncomeTax/Individuals/TypesTaxableIncome/Pages/TaxableNonTaxableIncome.aspx
When does a sale become taxable income?
The boundary is trading: 'Any profits from property development are taxable', and dealing that reads as a trade under the badges of trade is taxed as income at the standard scale; on shares, 'If you are just buying and selling for yourself with your own money it is unlikely that you are trading'. Sources: https://www.gov.je/TaxesMoney/IncomeTax/Individuals/TypesTaxableIncome/Pages/PropertyIncome.aspx and https://www.gov.je/TaxesMoney/IncomeTax/BusinessesSelfEmployed/Pages/AmITrading.aspx
What do property transactions pay instead?
Property transactions pay transaction taxes instead of a gains tax: land transaction tax applies to share-transfer property deals at marginal bands up to 11% of the price (13% for anything that is not a main residence, each charge starting with a GBP 90 flat fee), and enveloped property transaction tax applies when a significant interest (ownership or control of more than 50% of the interest in the entity) is acquired in Jersey land owned by a person who is not an individual. Both are charged on the price or the property's unencumbered value at the date of the transaction, never on the gain. Sources: https://www.gov.je/TaxesMoney/PropertyTransactionTaxes/LandTransaction/Pages/LandTransactionTaxRates.aspx and https://www.gov.je/TaxesMoney/PropertyTransactionTaxes/EnvelopedPropertyTransactionTax/Pages/FactSheet.aspx
Does GST or stamp duty tax my gain?
GST applies to supplies of goods and services, not to the sale of investments; the States' payment account for the property transaction taxes is itself named 'SoJ Stamp Duty' and gov.je publishes joint 'Stamp Duty and Land Transaction Tax Group Relief Guidance', so a stamp duty sits alongside them as a charge on the transaction; none of these taxes the net gain on a disposal. Sources: https://www.gov.je/TaxesMoney/GST/GSTCustomers/Pages/GSTQuickGuide.aspx, https://www.gov.je/TaxesMoney/PropertyTransactionTaxes/LandTransaction/Pages/FactSheet.aspx and https://www.gov.je/TaxesMoney/PropertyTransactionTaxes/LandTransaction/Pages/LandTransactionTaxRates.aspx