1st October 2020

What is GST?

Living Costs
Money
Shopping

Goods and Services Tax (GST) is a tax on sales of goods and services in Jersey which came into effect in May 2008. It started at a rate of 3% and was increased to 5% in 1 June 2011

It is charged on most goods and services supplied in Jersey for local use, including imports.  

GST is collected on goods bought online, or overseas, if they are valued at £135 or more (reduced from £240 and effective 1 October 2020). This figure is known as the De Minimis Level.

For customs to release the goods, you must declare the value and pay any GST owed. You have three days from when the goods arrive in Jersey to pay the fees, with any delays meaning it will take longer for Customs to clear your items.  

For goods bought in Jersey, GST will usually be automatically added to your invoice. Goods and services are taxed differently and placed into one of three categories which are standard rated, zero rated and exempt.  

Standard rated

These are goods and services that are taxed at a standard rate (5%) of their total value at the point of sale. Almost all goods and services provided in Jersey (including imports) attract GST at the standard rate. These includes goods you buy from a shop, food and drink from restaurants and bars, and services such as haircuts.  

Zero rated

These are taxed at 0% and include exports of goods, housing, medical prescriptions and international services.  

Exempt 

These items or services are not taxed for public policy reasons or because they may be difficult to tax accurately. Examples include financial services, insurance and postal services, among others. 

 You can find out more on the Government's  GST pages.

Information

FAQ

  • Facts and answers for your consumer questions.
  • Go to FAQ