Guernsey Salary Calculator 2026 - Income Tax + Social Security
Free Guernsey salary calculator (2026): estimate take-home pay for employees and the self-employed. Flat 20% income tax with the personal allowance plus Social Security contributions. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Guernsey (2026)
Educational model - not a Revenue Service assessment, not a tax return, not tax advice.
Employee
- Guernsey income tax is a flat 20% on taxable income above the personal allowance.
- 2026 personal allowance: GBP 15,200. The allowance is withdrawn at GBP 1 for every GBP 5 of income above GBP 85,000, so it fully tapers away at higher incomes.
- Social Insurance (employee): 7.5% of earnings up to the monthly Upper Earnings Limit of GBP 16,380.
- Employer cost: the employer contributes 7.1% up to the same monthly Upper Earnings Limit of GBP 16,380.
- Out of scope: the lower earnings limit floor, dependent and other allowances, pension and mortgage reliefs, and the timing of assessment and payment.
Sources: States of Guernsey Revenue Service - Income tax, States of Guernsey - Allowances, thresholds and rates, States of Guernsey - Social Insurance contribution rates.
Self-employed
- Net profit = revenue - expenses, taxed at the flat 20% rate above the 2026 personal allowance of GBP 15,200 (with the same taper above GBP 85,000).
- Social Insurance (self-employed): 12.4% of earnings up to the monthly Upper Earnings Limit of GBP 16,380.
- Out of scope: the lower earnings limit floor, capital allowances, loss relief, pension reliefs, and the timing of assessment and payment.
States of Guernsey Revenue Service - Income tax, States of Guernsey - Social Insurance contribution rates.