2026 Program Guide
Jersey Golden Visa & Residence Permit
Jersey's High Value Residency (2(1)(e)) program is for top-tier wealthy individuals. It requires an annual tax contribution of at least GBP 250,000, annual income above GBP 1.25 million, assets of GBP 10 million, and a qualifying property worth at least GBP 1.75 million; the quota is limited.
Last updated: 2026-07-07 · Reviewed by: Burak Ünal
At a glance
- Program
- High Value Residency (2(1)(e))
- Annual tax contribution
- Min GBP 250,000
- Annual income
- GBP 1.25M+
- Assets
- GBP 10M+
- Property
- Min GBP 1.75M
Who is it for?
- Very wealthy individuals able to commit to an annual minimum tax contribution of GBP 250,000.
- Those seeking a low and predictable tax burden.
- Those wanting a secure Channel Islands lifestyle close to London.
- High-income families wanting to settle.
High Value Residency (2(1)(e))
Jersey's 2(1)(e) program is for top-tier wealthy individuals. It requires a commitment of at least GBP 250,000 in annual tax contribution, annual income above GBP 1.25 million, assets of approximately GBP 10 million, and a qualifying property worth at least GBP 1.75 million. The status is granted under a limited annual quota.
Tax Structure
Jersey offers a predictable tax regime: approximately the first GBP 1.25 million of income is taxed at 20 percent, with income above that taxed at a much lower rate (approximately 1 percent). There is no capital gains or inheritance tax; this structure is advantageous for high-income individuals.
Approaching a Limited Quota
Jersey's High Value Residency route is deliberately selective, and the limited quota means applicants should approach it with realism and preparation. The programme is aimed at the top tier of wealthy individuals, and the qualifying profile is demanding: an annual tax contribution of at least GBP 250,000, annual income above GBP 1.25 million, assets of around GBP 10 million, and a qualifying home worth at least GBP 1.75 million. Because places are restricted, an early eligibility and quota check is the sensible first step before any property is chosen. From there, the path moves through preparing the property and documentation, submitting the application, assessment, and, once approved, taking up residence, followed by ongoing tax compliance year after year. Family members can be included, so a household can relocate together to the Channel Islands. The appeal lies in a low and predictable tax burden, a secure environment, an English-speaking community and proximity to London. Given the level of commitment involved and the competition for a small number of places, it is worth confirming the current requirements and quota position, and taking specialist advice, well before assembling your application.
Benefits
- Low and predictable tax burden.
- Secure living in the British Channel Islands.
- English-speaking community and proximity to London.
- Family members can be included.
Requirements
- Annual tax commitment of at least GBP 250,000.
- Proof of high income and assets.
- Qualifying property (min GBP 1.75M) and approval.
Costs
- Annual tax contribution
- Min GBP 250,000
- Property
- Min GBP 1.75M
Process
Eligibility and quota check
Confirm your income, assets, and ability to commit to the minimum GBP 250,000 annual tax contribution against the limited annual quota.
Property and document preparation
Identify a qualifying property (min GBP 1.75M) and prepare proof of income, assets, and source of funds.
Application and assessment
Submit the High Value Residency (2(1)(e)) application to the Jersey authorities for review.
Approval and residency
Once approved, relocate and settle into your qualifying property under the approved tax arrangement.
Ongoing tax compliance
Maintain your annual tax contribution and property status to preserve your residency.
FAQ
- Who is eligible?
- Individuals with high income and assets who can commit to an annual minimum tax contribution of GBP 250,000.
- Is there a quota?
- Yes, Jersey grants a limited number of high value residency statuses each year.
- How is tax calculated?
- Approximately the first GBP 1.25 million of income is taxed at 20 percent, with income above that taxed at approximately 1 percent; there is no capital gains or inheritance tax.
- What is the property requirement?
- Purchase or rental of an approved qualifying property worth at least GBP 1.75 million is required.
- Can I include my family?
- Yes. Spouse and dependent children can be included in the residence.
Sources
Disclaimer: Golden Visa Partners is an investment and immigration advisory firm; it does not provide legal or attorney services. The investment amounts, timelines and program conditions on this page are for general guidance only and, because regulations change quickly, may be out of date. Before making any decision, we recommend consulting current official sources and obtaining independent legal and financial advice.
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