Personal income tax exemption thresholds
Tax exemptions for the marginal rate of personal income tax.
The higher threshold for people born before 1952 was originally for pensioners above a certain age. Over 2003-2013, the age threshold was 63, and from 2014-2017 the age threshold was 65. From 2018 onwards, only those born before 1952 are eligible for the higher exemption thresholds. From 2022 onwards, the exemption thresholds were the same for people of all ages.
The threshold for legal couples applies to those who are married or in a civil partnership.
Further information on allowances, reliefs and deductions for personal income tax.
Data Dictionary
| Column | Type | Label | Description |
|---|---|---|---|
| Year | numeric | ||
| Single person | numeric | ||
| Single person (born before 1952) | numeric | ||
| Married couple | numeric | ||
| Married couple (born before 1952) | numeric |
Additional Information
| Field | Value |
|---|---|
| Data last updated | February 13, 2022 |
| Metadata last updated | April 8, 2020 |
| Created | April 8, 2020 |
| Format | CSV |
| License | Open Government Licence – Jersey v1.0 |
| Ckan url | https://opendata.gov.je |
| Datastore active | True |
| Datastore contains all records of source file | True |
| Has views | True |
| Hash | 2fa70b7eb45bf9f2cfcbfb8de8612719 |
| Id | 652b5de4-43cb-4fd3-82e7-474135f156bf |
| Mimetype | text/csv |
| On same domain | True |
| Original url | https://opendata.gov.je/dataset/0527ca82-5227-4de3-bfdb-31e8053df0de/resource/652b5de4-43cb-4fd3-82e7-474135f156bf/download/personal-income-tax-exemption-thresholds.csv |
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| Resource id | 652b5de4-43cb-4fd3-82e7-474135f156bf |
| Revision id | 51b7dfe6-e31c-49d2-bd2b-9764ca69eb95 |
| Size | 1.4 KiB |
| State | active |
| Task created | 2025-10-08 10:41:45.290709 |
| Url type | upload |