The Guernsey Tax Review Sub-committee has launched a public consultation on a range of corporate tax options, with the goal of adopting the most appropriate changes to maintain a tax system that is competitive, internationally acceptable, and maintains tax neutrality while supporting economic growth. Five options are being considered, summarized below. The deadline for comments is 27 February 2026.
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Option One – Full profits
Currently, companies paying the 10% rate only do so on the p…