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Entities registered under the zero ten regime

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WQ.61/2023

WRITTEN QUESTION TO THE MINISTER FOR TREASURY AND RESOURCES

BY DEPUTY M.B. ANDREWS OF ST. HELIER NORTH

QUESTION SUBMITTED ON MONDAY 20th FEBRUARY 2023 ANSWER TO BE TABLED ON MONDAY 27th FEBRUARY 2023

Question

“Will the Minister state how many entities have registered under the ‘Zero/Ten’ regime since 2013?”

Answer

Entities are not required to register under the ‘Zero/Ten’ regime. A corporate entity may be taxed at 0%, 10% or 20% depending upon the relevant sources of income declared on the annual tax return.

39,060 entities filed returns for year of assessment 2020. A breakdown of corporate entities is available in the Statistical Digest.