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What is an ITIS Rate?
If you work in Jersey, you’ll pay your income tax through the Income Tax Instalment System (ITIS). Instead of paying your tax in one lump sum at the end of the year, ITIS spreads the cost across 12 months – making it easier to manage.
Your ITIS rate is the percentage of your income that your employer deducts each month and sends to Revenue Jersey. This rate is based on your estimated income and tax for the year, so it’s important to check it’s correct. If your circumstances or salary change, your rate may need updating.
Why do you get ITIS rates?
Most people get at least two ITIS rates every year:
- Full-year rate in November for the year ahead (because ITIS rates expire at the end of each year).
- Part-year rate, after you file your tax return, with your notice of assessment – your bill. You’ll also get an amended rate if you tell us about a change in circumstances.
What’s on the notice?
Your ITIS notice has two main parts:
- The table and calculation – showing how we worked out your rate.
- Full-year and part-year tables look slightly different.
- The tear-off slip – for your employer (two copies if you have more than one employer).
Five Things to Check
✅ 1. Your circumstances
Have things changed since your last tax return? For example:
- Started or stopped making payments into a pension scheme?
- Receiving interest on savings or investments?
- Had children? If yes, use the tax calculator to see if it affects your tax.
✅ 2. Your salary
Check the salary estimate in the last row of the table:
- Full-year rates show estimated income for the whole year ahead.
- Part-year rates show remaining estimated earnings for the current year.
Check it using your latest payslip for your rate of pay, and consider overtime or bonuses you think you’ll get. If it’s off by more than 10%, let us know.
What If something needs updating?
Use the online enquiry form if:
- Your estimated income is off by more than 10%.
- Your circumstances have changed.
We’ll re-estimate and send you an updated rate if needed.
✅ 3. Underpayments
The second row shows if you owe tax from previous years. If you do, your ITIS rate may increase to pay both that tax, and the current year estimated tax. Remember: the later in the year you receive a part-year updated rate, the fewer months left in the year, the more to pay each month, the bigger the ITIS rate change.
✅ 4. Credits
This row only appears on full-year rates. If you paid more than your bill, you’ll see a credit here.
✅ 5. Your % Rate
Underneath the table, is the calculation for your new ITIS rate:
- We always get the % by Dividing estimated tax by remaining income. Example:
£1,644.35 ÷ £20,000 = 8.22%, rounded up to 9%.
Helpful resources
If you’re employed, this year there’s a two-page ‘guide to reviewing your ITIS rate’, enclosed with your ITIS rates. If you prefer audio visual explanations, you might like the ITIS videos being produced as part of an ‘RJ Ready’ School Lessons Programme coming in 2026:
The ‘How to review your ITIS rate’ video is like having a Revenue Jersey advisor talk you through checking your rate. It explains the notice clearly line by line and tells you what to do if you see something you need to update Revenue Jersey about.
You might also want to watch another three videos from the ‘RJ Ready’ Programme. They’re designed to walk young people through what ITIS is and how it works, and the fresh simple approach may also appeal to you:
The Income Tax Instalment Scheme
Key word is estimate, and the effect of rounding up
When actuals replace estimates, and why it pays to file early
Final Steps
Give your new rate to your employer.
Check the notes on the back of your notice for extra help.
Contact us straight away if anything needs updating.