Key implementation point
0% rate jurisdiction with major fund administration sector; QDMTT applies to qualifying non-fund entities meeting global revenue threshold.
Implementation detail
- 01 Jersey enacted QDMTT effective 1 January 2025.
- 02 Standard CT rate 0% for most companies (financial services sector 10–20%).
- 03 Jersey is a major trust and fund administration jurisdiction — many SPVs and holding structures.
- 04 Revenue Jersey issued QDMTT guidance.
- 05 Jersey carefully scoped excluded entity rules to preserve legitimate investment fund structures.
Enacted legislation
Taxation (Pillar Two) (Jersey) Law 2024
Official sources & further reading
Track Jersey rules against your live MNE
In Pillar2OS you can pull this jurisdiction's rules directly into your entity structure — automatically calculating top-up positions, flagging QDMTT obligations, and tracking rule changes as they happen across all your operating countries.
See it in the sandbox →