Pitcairn Islands capital gains tax: none, and no income tax
The Pitcairn Islands have no personal capital gains tax, 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. Islanders pay no income tax, and the Laws of Pitcairn hold no capital gains, stamp duty or VAT ordinance.
Sources as of 2026-10-01: the Laws of Pitcairn and the Pitcairn Island Economic Review.
Current rules
Taxes on selling shares, crypto and property in Pitcairn Islands
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing. No Pitcairn ordinance taxes an individual's gain on shares |
| Crypto | Nothing on the gain |
| Funds and ETFs | Nothing on the gain |
| Property (personal investment) | Nothing on the gain |
| Selling land | No stamp duty, transfer charge or property tax appears in the Laws of Pitcairn |
Questions
Pitcairn Islands capital gains tax questions
Does the Pitcairn Islands have a capital gains tax?
No. The Pitcairn Island Economic Review, published on the Government of the Pitcairn Islands website, states that islanders do not pay income tax or customs duties. The Government's list of the Laws of Pitcairn holds no income tax, capital gains tax, stamp duty or VAT ordinance. Whether you sell shares after a week or land after twenty years, the gain is not taxed.
Is there an income tax on Pitcairn?
No. Islanders pay no income tax, and the ordinance list contains no income tax ordinance, so there is no income scale for a gain to run through.
Is crypto taxed in the Pitcairn Islands?
No. Pitcairn has no capital gains tax and no income tax, and crypto is a capital asset like any other for a private sale.
Which law applies on Pitcairn?
Pitcairn has its own law: the ordinances made by the Governor, the United Kingdom legislation and Orders in Council that extend to the islands, and the common law. UK tax law does not apply to Pitcairn residents. The currency in use is the New Zealand dollar.
What does the Government of the Pitcairn Islands say about taxes?
Pitcairn has no capital gains tax on personal disposals. The Pitcairn Island Economic Review, published on the Government of the Pitcairn Islands website, states that islanders do not pay income tax or customs duties and lists the government's revenue as postage stamps, coins, domain registration, landing fees and some domestic fees and charges. No tax on gains appears among them. Source: https://static1.squarespace.com/static/6526ff6fef608a3828c13d05/t/65600116a332be611d46c884/1700790554810/Pitcairn+Islands+Economic+Report+-+Final+Report.pdf
What do the Laws of Pitcairn contain?
The Laws of Pitcairn, Henderson, Ducie and Oeno Islands are the ordinances made by the Governor, the United Kingdom legislation extending to Pitcairn and the common law. The Government of the Pitcairn Islands lists every ordinance in the Revised Edition and the amendments since, and the list holds no income tax, capital gains tax, stamp duty or transfer tax ordinance. Source: https://www.government.pn/laws-overview
Is anything charged when land or shares are sold?
The ordinance list holds no stamp duty, transfer charge or property tax on the sale of land or shares. The ordinances that touch land are Land Tenure Reform and Lands Court. Source: https://www.government.pn/laws-overview