Income tax caps (Open Market new-resident cap & standard caps)
Income tax caps (Open Market new-resident cap & standard caps) is a residence route in Guernsey (Ειδικό φορολογικό καθεστώς). New resident (not resident prior 3 yrs) paying ≥ £50,000 document duty on Part A Open Market purchase within 12 months: tax capped at £60,000/yr (2024 value) for arrival year + 3. Otherwise caps £160,000 on non-Guernsey income or £320,000 on all income (2024). Per individual.
Special tax regimes for new residents →Requirements at a glance
How holders are taxed
Capped 20% flat tax; no CGT, IHT or wealth tax; Alderney cap £65k
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Κατηγορία | Ειδικό φορολογικό καθεστώς |
|---|---|
| Επένδυση | — |
| Τέλη (οικογένεια) | CHF 0 |
| Εισόδημα / έτος | — |
| Περιουσία | — |
| Ελάχ. διαμονή | — |
| Μόνιμη διαμονή | — |
| Ιθαγένεια | — |
| Εργασία | yes |
| Δικαιούχοι | Guernsey tax residents (needs separate residence right) |
| Φόρος | Capped 20% flat tax; no CGT, IHT or wealth tax; Alderney cap £65k |
| Στοιχεία | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.