Montserrat capital gains tax: none, stamp duty on land sales

No. The Government of Montserrat states that no specific capital gains tax is levied. Income tax under the Income and Corporation Tax Act reaches only the heads listed in section 3, and a capital gain is not one of them. Whether you sell shares after a week or land after twenty years, the gain itself is not taxed.

Stamp duty, and it is charged on the price, not the gain. A conveyance on sale of land carries $5 for every $250 of the price above $2,000 under the Stamp Act, about 2% of the price, and it is owed whether the sale makes a gain or a loss. A non-citizen buyer also pays a landholding licence fee of $2,500 or 5% of the price, whichever is greater.

Not as a capital gain. Montserrat has no capital gains tax, and crypto held as a private investment is a capital asset like any other. Profits from trading crypto as a business are trade income and go on the income tax scale.

When you trade as a business. Gains or profits from a trade, profession or vocation are income under section 3(a) of the Income and Corporation Tax Act. For 2026 the scale is 5% from XCD 18,001 to 25,000, 20% to 35,000, 25% to 45,000, 30% to 150,000 and 40% above that, after the XCD 18,000 general deduction.

Montserrat has no capital gains tax. The Government of Montserrat's investment page on taxation states that no specific capital gains tax is levied. Source: https://www.invest.gov.ms/doing-business-on-montserrat

Income tax is charged only on the heads of income in section 3 of the Income and Corporation Tax Act (Cap. 17.01): trade, profession or vocation, employment, the annual value of land used for residence, dividends, interest or discounts, annuities, rents, royalties and premiums, annual gains or profits not falling under another head, and pension income. A private gain on the sale of shares, crypto or land is not a listed head. Source: https://www.gov.ms/wp-content/uploads/2020/06/Income-and-Incorporation-Tax-Act.pdf

Profits of a trade are income under section 3(a), so a person who trades in shares or property as a business is taxed on those profits at the income tax scale, and the Inland Revenue Department lists buying and selling shares among the activities that require a return. An investor's gain on holding and selling an asset is outside the Act. Sources: https://www.gov.ms/wp-content/uploads/2020/06/Income-and-Incorporation-Tax-Act.pdf and https://mcrs.ms/individual-tax-information/

Selling land carries stamp duty on the price, not on the gain: the Stamp Act (Cap. 17.02) charges a conveyance or transfer on sale $5 for every $250, and every fractional part of $250, of the consideration above $2,000 (2% of the price), with lower flat amounts on consideration up to $2,000. The duty is owed whether the sale makes a gain or a loss. Source: http://agc.gov.ms/wp-content/uploads/2011/10/Stamp-Act.pdf

A non-citizen who buys land pays a landholding licence fee of $2,500 or 5% of the consideration paid for the land, whichever is greater, under the Landholding Control Act. Source: https://www.invest.gov.ms/doing-business-on-montserrat