Residence & Citizenship

Guernsey

Bailiwick of Guernsey

Island of Sark

  • Benefits
  • Financial/Other Obligations
  • Additional Criteria

Island of Sark

Simple and very low tax system based on:

  1. Property tax on local property – which is based on the size of the property
  2. Personal tax per resident adult (or having property available) for over 91 days:
    • Based on personal assets or dwelling size
    • Capped at £9,000 (2020)

There is a property transfer tax on property sales/leases.

Island of Sark

The following individuals do not generally need permission from the Guernsey Border Agency to move to the Bailiwick of Guernsey:

  • British citizens.
  • Other nationals of Member States of the European Economic Area and Switzerland.
  • Other nationals who have permanent settlement (such as indefinite leave to enter or remain in the Bailiwick of Guernsey, United Kingdom, Bailiwick of Jersey or the Isle of Man) within the terms of the Immigration Act 1971.

An individual who does not have an automatic right to live in Guernsey must fall within one of the categories below:

  • Spouse/partner of a British citizen, EEA national or settled person.
  • Investor. A person seeking to enter and then remain in the Bailiwick of Guernsey must provide evidence that they have £1 million of their own money under their control in Guernsey, of which a minimum of £750,000 must be invested in a manner which is “of benefit to the Bailiwick”.
  • Person intending to set themselves up in business. Individuals will be required to provide a business plan as the minimum entry level to show there is a genuine need for the investment and services in Guernsey and provide evidence of £200,000 of their own money under their control.
  • Writer, artist or composer. Individuals must have professionally established themselves outside of Guernsey and do not intend to work except as a writer, artist or composer.

Any other individual wishing to move to the Bailiwick of Guernsey must obtain an entry clearance (visa) prior to his/her arrival. The entry clearance must be applied for through the British Consular representative in the individual’s country of residence. The initial process generally starts with an online application via the British Home Office website.

Island of Sark

There are no specific residence requirements. Tax is payable if an individual resides in Sark or has a property there which is available to him/her for over 91 days per annum.

Download Full List of Programmes – Benefits & Criteria (PDF)

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