Tax in Falkland Islands

Last reviewed: · by TaxProsRated editorial

TL;DR

Falkland Islands' Falkland Islands Government Treasury administers personal income tax at progressive 21/26 percent across two bands, corporate income tax at 26 percent, and no general VAT. UK Overseas Territory.

Tax authority

Taxation Office under the Falkland Islands Government [SC1].

Filing framework

Annual returns due specific.

Residency

Residents are physically present 183+ days [SC2].

Personal income tax

Two bands: 21 percent up to FKP 12,000 above the threshold; 26 percent above.

Corporate tax

26 percent flat.

Indirect tax

No general VAT. Customs duties on imports.

Cryptoassets

No dedicated framework.

Treaties

Limited DTT network. CRS adopter via UK.

Frequently asked

What is the Falkland Islands corporate tax rate?

26 percent flat. No general VAT — customs duties on imports.

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Sources

The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.

  1. Falkland Islands Government Taxation Office · accessed
Important disclaimer

Informational only — not tax advice. This page summarises publicly available information about tax in Falkland Islands as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.

TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.