Jersey is a Crown Dependency and major funds and holding centre, with companies registered by the Jersey Financial Services Commission ("JFSC") under the Companies (Jersey) Law 1991. It is distinctive for a tax-neutral 0% standard rate alongside a strongly regulated finance ecosystem.
Most founders use the private company limited by shares (under 30 members) under the Companies (Jersey) Law 1991. Alternatives include the public company, the Jersey LLC, the foundation, and limited partnerships.
There is no minimum capital, and at least one director is required (no legal residency requirement, though Jersey-resident directors are common to anchor tax residence and substance); a registered office in Jersey is needed. Incorporation requires a COBO consent from the JFSC and is usually completed within one to five working days, with a name-reservation fee of £77 (≈ $101) and an incorporation fee of £205–£543 (≈ $269–711) by speed; companies are typically formed through a licensed local service provider.
Revenue Jersey applies corporate income tax of 0% for most companies, 10% for financial-services firms, and 20% for utilities and Jersey property income, with a 15% Pillar Two top-up for large MNE groups from 2025; GST is 5% (Jersey is outside the UK VAT area). Beneficial owners are filed to the JFSC, with an annual confirmation statement.