Page "Economy of Jersey" Paragraph 54

Until the twentieth century, the States relied on indirect taxation to finance the administration of Jersey.

The levying of impôts ( duties ) was in the hands of the Assembly of Governor, Bailiff and Jurats until 1921 when that body's tax raising powers were transferred to the Assembly of the States, leaving the Assembly of Governor, Bailiff and Jurats to serve simply as licensing bench for the sale of alcohol.

The Income Tax Law of 1928 introducing income tax was the first law drafted entirely in English.

Income tax has been levied at a flat rate of 20 % for decades.