Falkland Islands capital gains tax: none, and no stamp duty
The Falkland Islands has no general tax on capital gains, so the tax on your investment gain is zero. Shares, funds, crypto and property alike, a private disposal carries no tax on the gain, whatever the holding period. There is no VAT, sales tax or stamp duty on the sale either.
Verified as of 2026-09-30 against the Falkland Islands Government Taxation Office.
Current rules
Taxes on selling shares, crypto and property in Falkland Islands
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing. The Falkland Islands has no general tax on capital gains |
| Crypto | Nothing on the gain |
| Funds and ETFs | Nothing on the gain |
| Property (personal investment) | Nothing on the gain |
| Transfer charges | None. There is no stamp duty, VAT or sales tax |
| Income from the asset | Dividends, interest and rental income are taxable income at 21% on the first £18,000 after the £16,860 personal allowance and 26% above |
Tables reflect the source records as of 2026-09-30. Each links back to the authority page above.
Questions
Falkland Islands capital gains tax questions
Does the Falkland Islands have a capital gains tax?
No. The Falkland Islands Government Taxation Office states in its general guide for individuals that there is no general tax on capital gains. Whether you sell shares after a week or property after twenty years, the gain itself is not taxed. The Falkland Islands runs its own Taxes Ordinance 1997 and does not apply UK capital gains tax.
So what does selling cost?
Nothing in tax on the gain, and nothing in transfer charges. The Falkland Islands has no VAT, sales tax, stamp duty, wealth tax or death duties, so a sale of shares, crypto or property carries no government charge of that kind.
Is crypto taxed in the Falkland Islands?
Not as a capital gain. The Falkland Islands has no general tax on capital gains, and crypto is a capital asset like any other for a private sale.
Does income from investments count?
Yes. Dividends, interest and rental income belong to taxable income, and residents are assessed on worldwide income. Income tax is 21% on the first £18,000 after the £16,860 personal allowance and 26% on the rest, taxed on the calendar year. A resident is anyone present in the Islands for 183 days or more in the year.
What does the Taxation Office say about capital gains?
The Falkland Islands has no general tax on capital gains. The Falkland Islands Government Taxation Office's general tax guide for individuals states: "There is no general tax on capital gains." Shares, funds, crypto and property sold by a private individual are not taxed on the gain. Source: https://www.falklands.gov.fk/taxation/images/General_Tax_Guide_Individuals_2024_onwards.pdf
Which taxes does the Falkland Islands not have?
The Falkland Islands does not have wealth taxes, death duties, sales tax, VAT or stamp duties, so a sale carries no transfer charge either. The main taxes are income tax, medical services tax and corporation tax. Source: https://www.falklands.gov.fk/taxation/images/General_Tax_Guide_Individuals_2024_onwards.pdf
What are the income tax rates?
Income tax is the tax on an individual's income in the Falkland Islands, not on a gain. For 2026 a resident's first £18,000 of income after the £16,860 personal allowance and other allowable deductions is taxed at 21% and the remainder at 26%. Source: https://www.falklands.gov.fk/taxation/individuals-employees/individual-information and https://www.falklands.gov.fk/taxation/employers/employer-downloads/employer-workbooks/2026-employer-guide/download/196-2026-employer-guide
What is the medical services tax?
Medical services tax has been set at 0% since 1 January 2018 for both individuals and employers, so it adds nothing to income or to a disposal. Source: https://www.falklands.gov.fk/taxation/images/General_Tax_Guide_Individuals_2024_onwards.pdf
What is the corporation tax rate?
Corporation tax applies to companies resident in or carrying on business in the Falkland Islands: profits up to £500,000 are taxed at 21% and profits above that at 26%, and oil exploration and exploitation (ring fence) profits at 26%. Source: https://www.falklands.gov.fk/taxation/companies/company-information