The States of Guernsey Revenue Service is responsible for the collection of income tax and social security contributions for Alderney.
If you have just arrived in Alderney you will need to register with them as soon as possible. To do that you will need to complete a new arrivals form.
Income Tax
The Alderney tax year is the calendar year January - December. Personal income tax is charged at the flat rate of 20% for individuals, after applying personal allowances and other deductions.
Prior to 2023, Alderney residents were taxed as couples but from January 2023 a new system of Individual Taxation has been introduced meaning that each individual resident will be taxed independently from their spouse or civil partner.
Anyone considering relocation to Alderney for tax purposes is strongly recommended to seek independent tax advice based on their specific personal circumstances from an Alderney or Guernsey-based tax adviser.
Social Security
Payment of Social Security contributions is mandatory and gives employer and employee insurance protection and provides individuals with a number of benefits. New residents in Alderney must register with the Social Security office when relocating to the island.
Social Security contributions are income related. The contribution rate depends on whether you are deemed as employed, self-employed or non-employed.
Employed and Self-Employed Contribution Rate
Non-Employed Contribution Rates
For full details of both Tax and Social Security please visit States of Guernsey Revenue Service