Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of

Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

  • Choose the service you want to log in to:


    Update your notification preferences


    Access government services


    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

Civil partners' tax information

​Civil partnerships and tax

Jersey law brings your income together to calculate your tax and there are higher tax thresholds available for civil partnerships.

Allowances, reliefs and deductions for income tax

Primary taxpayer

Civil partnership law has to distinguish between the two civil partners. The income tax law states that upon formation of a civil partnership, the older partner will be regarded as ‘civil partner A’ (the primary taxpayer) and the younger will be considered ‘civil partner B’.

At the time of registering or no later than two years after the date of formation of the civil partnership, you may make a joint written election for the younger to be deemed ‘civil partner A’ and the older ‘civil partner B’.

This election is permanent and will have effect as if it were made on the formation of the civil partnership.

The primary taxpayer is responsible for completing the tax returns and paying the tax.

Civil Partnerships recognised from other countries and territories for tax purposes

Tell Revenue Jersey you've entered into a civil partnership

Once a civil partnership has been registered you will need to tell us.

Tell Revenue Jersey you've entered into a civil partnership

Back to top
rating button