What prospective residents need to know about Jersey’s Skilled High Earner route

The Skilled High Earner (SHE) scheme offers entrepreneurs a new route to establish themselves in business from Jersey.

Introduced by the Government of Jersey on 2 April 2026, the scheme aims to promote inward investment to the island by attracting economically active residents whose circumstances do not align with the standard business licensing or High Net Worth Individual (HNWI) pathways.

Further changes to Jersey’s residence and employment rules took effect on 15 September 2026. These simplify parts of Jersey’s housing and work framework and are relevant to individuals establishing businesses, employing staff, or accruing residence status.

What is the Skilled High Earner scheme?

The SHE scheme allows an eligible person to relocate to Jersey, establishing themselves in business. The person must obtain a Business Licence and Licensed permission under Jersey’s Control of Housing and Work regime.

Successful applicants receive Licensed status, allowing them to occupy Qualified Jersey residential property during the approved period.

There is no minimum net worth requirement under SHE, but to qualify, an applicant must:

• work full-time in Jersey for more than 25 hours each week and generate annually at least £250,000 Jersey taxable income from their business activity

• not be resident in Jersey at the time of the application

• explain the social or community value they expect to bring to Jersey, including charitable involvement, mentoring, investment in local initiatives or participation in island life

• buy or lease residential property valued at least £2 million

The £250,000 income requirement applies for 10 years or until the applicant acquires Entitled status, whichever happens first. During that period, the individual must continue working and generating the required income. Jersey’s current residence framework generally allows a person to qualify for Entitled status after completing 10 years of continuous residence.

How does SHE differ from Jersey’s other relocation routes?

The HNWI scheme generally expects annual worldwide earnings above £1.25 million, supporting a minimum annual tax contribution of £250,000, together with the wider social or economic benefit that their residence would bring to the island.

SHE is intended to sit between Jersey's traditional business licensing and HNWI routes, focusing on earned income from active business activity in Jersey. The financial threshold is lower, at £250,000 of annual Jersey-taxable earned income and the individual must continue working in the business.

SHE offers further flexibility for business establishment and relocation:

• the business does not need to operate in a specified sector or meet a particular market need;

• the applicant may operate through a legal structure other than incorporating a limited company, such as a sole trader or partnership;

• there is no requirement to create employment or to transfer or develop skills; and

• the Licensed permission is granted for five years rather than the three-year period generally associated with standard applications

The scheme is a positive step for entrepreneurs who might not have qualified readily via the two alternative pathways summarised above.

The scheme may be particularly relevant to serial entrepreneurs, consultants and business owners who can generate more than £250,000 a year through their own activity but do not need a substantial local workforce.

Qualifying income is taxed at Jersey’s standard 20% personal income tax rate, so on income of £250,000, this would result in an annual income tax liability of £50,000, subject to the applicant’s circumstances and any applicable deductions. Jersey does not impose capital gains tax.

There is no tax cap under the SHE route, so applicants should take tax advice on their worldwide affairs and the proposed structure of their Jersey business before applying.

What the changes mean for prospective applicants

Ogier’s lawyers contributed their expertise to the SHE regime in the lead up to its launch. It is a significant policy development within Jersey’s work and residence framework, combining a clear income threshold with an assessment of the wider contribution an applicant intends to make to the island.

The scheme gives high earners another option, but the eligibility test remains comprehensive. An applicant must show that the income will arise from active business activity rather than passive investments. They will also need to demonstrate that the business is genuine, the projected income is credible and they can satisfy the requirement over the relevant period.

Prospective applicants should consider:

• the form and ownership of the Jersey business

• how the business will generate at least £250,000 in earned income each year

• the Jersey and overseas tax consequences of relocating

• whether immigration permission is required

• how their family members will be treated under the residence and immigration rules

• the social or community contribution they can make

• the evidence needed to support the Business Licence and Licensed permission applications

The timeframe for SHE applications is four to six weeks from initial enquiry, although a complete and clearly eligible application may be decided sooner.

How Ogier can help

A move to Jersey can involve business licensing, immigration, property, tax, employment and estate planning considerations. These issues should be reviewed together before an application is submitted.

Ogier can advise prospective Skilled High Earners on the eligibility requirements, business structure, immigration position and Business Licence application. Our Local Legal Services team can also support applicants and their families with residential property, employment arrangements, wills and estate planning as part of the move.

Speak to our Jersey relocation team about the Skilled High Earner route.

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Disclaimer

This client briefing has been prepared for clients and professional associates of Ogier. The information and expressions of opinion which it contains are not intended to be a comprehensive study or to provide legal advice and should not be treated as a substitute for specific advice concerning individual situations.

Regulatory information can be found under Legal Notice