Falkland Islands

South America · FK · 1 treaties

Tax profile

What 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.