Falkland Islands
South America · FK · 1 treaties
What is the tax system in the Falkland Islands?
The Falkland Islands operate a territorial tax system. Personal income and corporate tax rates are both 26%.
Tax profile
| Corporate income tax | 26% |
| Withholding — dividends | 0% |
| Withholding — interest | 10% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 0% |
| Personal income (top rate) | 26% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the corporate tax rate in the Falkland Islands?
- The corporate tax rate in the Falkland Islands is 26%.
- Is there a dividend withholding tax in the Falkland Islands?
- No, there is 0% dividend withholding tax in the Falkland Islands.
- What is the VAT rate in the Falkland Islands?
- The standard VAT rate in the Falkland Islands is 0%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- present in FI for 183+ days in the relevant tax year
- ordinarily resident: repeatedly resident except for temporary absence
Official guidance uses a day-count test for residence, so stopping residence is usually straightforward if you drop below 183 days in the relevant tax year. However, the separate 'ordinarily resident' concept can continue to apply after a temporary absence, so leaving may not end residency immediately in every case.
Source: Falkland Islands Government Taxation Office
Tax treaty network (1)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| United Kingdom | — | — | — |