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 (Special tax status). 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.
| Category | Special tax status |
|---|---|
| Investment | — |
| Fees (family) | CHF 0 |
| Income / yr | — |
| Assets | — |
| Min. stay | — |
| PR | — |
| Citizenship | — |
| Work | yes |
| Eligible | Guernsey tax residents (needs separate residence right) |
| Tax | Capped 20% flat tax; no CGT, IHT or wealth tax; Alderney cap £65k |
| As of | 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 Figures are simplified, indicative and may be out of date.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.