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Guernsey Tax Rates
Category-level tax rates for Guernsey, with global rank per category.
Ranking basis: lower listed tax rate ranks higher globally. Ties share the same rank.
Tax Categories and Global Rank
| Category | Tax Rate | Global Rank |
|---|---|---|
| BTC Long term capital gains tax rateIndicative top long-term capital gains tax rate for individual investors. | 0% | #1 of 140 |
| Stock dividendsIndicative top personal tax rate on domestic stock dividends. | 20% | #103 of 140 |
| Long term stock holding profitsIndicative top long-term capital gains tax rate on listed stocks. | 0% | #1 of 140 |
Special Situations
- Dividend deduction at source: Guernsey is commonly described as having no capital gains tax; dividends paid to Guernsey-resident individuals can be subject to a 20% deduction at source depending on the payer’s tax position.
- Crypto characterization: Crypto treatment can depend on whether activity is viewed as investment vs trading/business; this entry reflects the no-CGT headline only.
General Notes
- Rates are illustrative, simplified, and usually represent top national rates for individuals.
- Local taxes, surtaxes, wealth taxes, and investor classification can materially change outcomes.
- Some countries treat crypto differently from securities, even when held long term.
- For deemed-return regimes (e.g., wealth taxes on notional returns), a realized-gains rate may be shown as 0% with an explanatory note.
- Treaty relief, residency changes, and holding structure can alter effective tax rates.