Not yet law: Guernsey's approved tax reform package puts a 3% GST start in 2029, not 2028

What changed in detail

This is not yet law. The States of Deliberation approved the 2026 Tax Reform Package in October 2026, but no GST law has been enacted and GST cannot start until the conditions below are met.

The States of Guernsey’s consumption-tax page for the package says it will include a goods and services tax at 3% from 2029. The June 2026 proposals had set the start for 2028 (see gg-gst-tax-reform-package-2026).

Before GST is brought into operation, the Policy & Resources Committee and the Committee for Employment & Social Security must publish a joint implementation assurance report showing that the mitigating measures and their legislation are in place.

The same page lists further details agreed by the States, including:

• an International Service Entities scheme like Jersey’s;
• 0% GST on food produced or grown by small independent suppliers;
• a margin scheme for second-hand goods;
• a £280 de minimis threshold for imported orders; and
• a step-up to 4% and then 5% every 24 months from implementation, subject to assurance reviews.

What it means

The 2029 date settles the conflict between the original 2028 proposal and later reporting. It is still a target, not a commencement date. GST needs its own law, and it is gated on the assurance report, so the start could move again. Retailers and POS vendors serving Guernsey should plan for a 2029 build but should not set a go-live until a GST law and a commencement order are published.