Guernsey Compliance Guide
Filing requirements, deadlines, and fees for Guernsey business entities.
Filing Obligations
Annual Validation (Annual Return)
AnnualGuernsey companies must file an annual validation with the Guernsey Registry confirming company details, directors, registered office, and beneficial ownership information.
Within 1 month of the anniversary of incorporation
£250
£100 surcharge for late filing, increasing with continued delay. Company may be struck off after 2 years of non-compliance.
Online via the Guernsey Registry portal
Income Tax Return
AnnualGuernsey companies are generally taxed at 0%. Regulated finance activities are taxed at 10%, and income from Guernsey property at 20%. Companies engaged in the cannabis industry are taxed at 20%. All companies must file an annual tax return.
30 November following the year of charge (calendar year basis)
No filing fee
Surcharge of £100 for late filing, plus interest on unpaid tax at the prescribed rate.
Online via Revenue Service
Beneficial Ownership Information
OngoingGuernsey entities must maintain and submit beneficial ownership information to the Guernsey Registry. The register is not publicly accessible but is available to law enforcement and tax authorities.
Upon incorporation; changes within 21 days
No separate fee
Civil penalties up to £10,000. Criminal prosecution possible for wilful non-compliance.
Online via the Guernsey Registry
Key Dates
Frequently Asked Questions
What is Guernsey's corporate tax rate?
Guernsey operates a zero-ten tax regime: 0% for most companies, 10% for regulated finance businesses, and 20% for income derived from Guernsey property, the cannabis industry, and large retail businesses.
What is a Guernsey Protected Cell Company?
A Protected Cell Company (PCC) is a single legal entity with one or more cells whose assets and liabilities are legally segregated. PCCs are widely used in insurance, fund structures, and securitisation.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.