Guernsey Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Guernsey calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| GBP 60,000 a yearEmployee tax profile: Guernsey resident employee under pension age | GBP 46,540.00 | GBP 46,540.00 | Matches |
Official sources and monitoring
2 official sources. 2 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Income tax rates and allowances - 2026 Budget changes (personal allowance £15,200, withdrawal threshold £85,000)States of Guernsey Revenue Service | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Benefit Payment and Contribution Rates for 2026 - Class 1 employed personsStates of Guernsey Employment and Social Security | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version GG-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Solely resident employee under pension age paid equal monthly salaries for the 2026 calendar year.
- Income tax is 20% of salary less the £15,200 personal allowance, which is withdrawn by £1 for every £5 of income above £85,000.
- Class 1 contributions are 7.5% (employee) and 7.1% (employer) of all earnings up to the £16,380 monthly upper earnings limit, once pay is above the £832 monthly lower earnings limit.
Coverage & limitations
Rule version GG-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Salary below £9,984 a year (the lower earnings limit) and above £700,000 (where the tax cap may apply) is not supported.
- Transferred spouse allowances, child allowances, mortgage interest relief and secondary pension contributions are not included.
- Independent professional verification pending.