Corporate income tax (CIT) - statutory and targeted small business in Guernsey
Guernsey: Corporate income tax (CIT) - statutory and targeted small business was 0 Percentage of taxable income in 2026. ◆ Volatile
Corporate income tax (CIT) - statutory and targeted small business in Guernsey, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Guernsey recorded 0 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the lowest value across all 27 years on record.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Guernsey peaked at 20 Percentage of taxable income in 2000 and was at its lowest, 0 Percentage of taxable income, in 2008.
That places Guernsey 119th out of 128 countries with data for 2026, putting it in the bottom quarter.
The series is highly variable year to year, so single readings are best treated with caution.
Corporate income tax (CIT) - statutory and targeted small business in Guernsey, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 20 Percentage of taxable income | — |
| 2001 | 20 Percentage of taxable income | +0.0% |
| 2002 | 20 Percentage of taxable income | +0.0% |
| 2003 | 20 Percentage of taxable income | +0.0% |
| 2004 | 20 Percentage of taxable income | +0.0% |
| 2005 | 20 Percentage of taxable income | +0.0% |
| 2006 | 20 Percentage of taxable income | +0.0% |
| 2007 | 20 Percentage of taxable income | +0.0% |
| 2008 | 0 Percentage of taxable income | -100.0% |
| 2009 | 0 Percentage of taxable income | — |
| 2010 | 0 Percentage of taxable income | — |
| 2011 | 0 Percentage of taxable income | — |
| 2012 | 0 Percentage of taxable income | — |
| 2013 | 0 Percentage of taxable income | — |
| 2014 | 0 Percentage of taxable income | — |
| 2015 | 0 Percentage of taxable income | — |
| 2016 | 0 Percentage of taxable income | — |
| 2017 | 0 Percentage of taxable income | — |
| 2018 | 0 Percentage of taxable income | — |
| 2019 | 0 Percentage of taxable income | — |
| 2020 | 0 Percentage of taxable income | — |
| 2021 | 0 Percentage of taxable income | — |
| 2022 | 0 Percentage of taxable income | — |
| 2023 | 0 Percentage of taxable income | — |
| 2024 | 0 Percentage of taxable income | — |
| 2025 | 0 Percentage of taxable income | — |
| 2026 | 0 Percentage of taxable income | — |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 16 Percentage of taxable income | 0 Percentage of taxable income | 20 Percentage of taxable income | 10 |
| 2010s | 0 Percentage of taxable income | 0 Percentage of taxable income | 0 Percentage of taxable income | 10 |
| 2020s | 0 Percentage of taxable income | 0 Percentage of taxable income | 0 Percentage of taxable income | 7 |
Countries ranked near Guernsey
- 116 Barbados 9 Percentage of taxable income compare
- 116 United Arab Emirates 9 Percentage of taxable income compare
- 116 Hungary 9 Percentage of taxable income compare
- 119 Belize 0 Percentage of taxable income compare
- 119 Isle of Man 0 Percentage of taxable income compare
- 119 British Virgin Islands 0 Percentage of taxable income compare
- 119 Jersey 0 Percentage of taxable income compare
- 119 Bahamas 0 Percentage of taxable income
- 119 Bahrain 0 Percentage of taxable income
- 119 Bermuda 0 Percentage of taxable income
- 119 Cayman Islands 0 Percentage of taxable income
- 119 Turks and Caicos Islands 0 Percentage of taxable income
More economy & growth data for Guernsey
- US dollar per domestic currency (End-of-period (EoP)) 1.35 (2025)
- Domestic currency per US dollar (End-of-period (EoP)) 0.7432 (2025)
- Domestic currency per Special drawing rights (End-of-period (EoP)) 1.02 (2025)
- Special drawing rights per domestic currency (End-of-period (EoP)) 0.9825 (2025)
- Euro per domestic currency (End-of-period (EoP)) 1.15 (2025)
- Domestic currency per Euro (End-of-period (EoP)) 0.8732 (2025)
- Share of people who used the internet in the previous three months 83.63 % (2011)
- Share of the population using improved sanitation facilities 100.0% (2024)
- 15.6.1 Total reported number of Standard Material Transfer Agreements 0 No (2025)
- 15.6.1 Countries that are contracting Parties to the International 0 No (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Guernsey?
- Corporate income tax (cit) - statutory and targeted small business in Guernsey was 0 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Guernsey?
- The highest recorded value was 20 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Guernsey?
- The lowest recorded value was 0 Percentage of taxable income in 2008.
- How does Guernsey rank for corporate income tax (cit) - statutory and targeted small business?
- Guernsey ranks 119th out of 128 countries with data for 2026.
- Where does this Guernsey data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.