Can I Claim Marketing and Advertising as a Business Expense in Guernsey?
Yes, marketing and advertising costs (website, digital ads, print, events, PR) are fully deductible as trading expenses. There is no Guernsey-specific advertising levy or restriction comparable to other jurisdictions.
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What Revenue Service, States of Guernsey says
Marketing expenditure wholly and exclusively incurred to promote the business, attract customers or maintain commercial relationships is deductible. Gifts to customers are deductible only if they carry a prominent business advertisement and cost under a de minimis threshold. The Revenue Service general test is that expenditure must be wholly and exclusively for the purposes of the business, and mixed personal and business costs must be apportioned.
When you can claim
- Digital advertising (Google Ads, LinkedIn, social media)
- Website design and development (revenue portion; capital improvements may be capitalised)
- Print and broadcast advertising
- PR agency fees
- Branded client gifts under £50 per recipient per year
- Trade show and conference attendance fees and stand costs
- Sponsorships with a genuine commercial return
When you cannot claim
- Entertainment of clients (meals, hospitality): these have a dual personal and business element and are generally not deductible
- Sponsorships with no identifiable commercial return
- Gifts of food, drink, tobacco or vouchers to customers (regardless of cost)
- Personal expenses of the owner that are presented as promotion
Good to know
Pro tip: Guernsey has no VAT so there is no input tax to recover on marketing costs: the full cost is your deductible figure. Client entertainment is a grey area, so keep records of business purpose. Gifts that are not food or drink and carry a durable business logo are generally fine up to modest amounts.
Important: A company return must be filed by 30 November following the year of charge, even where the tax rate is 0%. Keep campaign invoices and proof of the business purpose with the year's records, since the Revenue Service can ask for records at any time.
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