Tax Map · Relocation rankings

Tax residency in Falkland Islands

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• present in FI for 183+ days in the relevant tax year
• ordinarily resident: repeatedly resident except for temporary absence

There is no investment or nomad route; to live in the Falklands you generally need an approved work or temporary residence permit, then qualify for a Permanent Residence Permit after about three continuous years, subject to a points test and quotas.

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.

“Resident – present in FI for a total of 183 days or more during the relevant tax year. Ordinarily resident – repeatedly FI resident except for a temporary absence” — Falkland Islands Government Taxation Office

Estimate — confirm against the linked sources. See methodology.