Solomon Islands capital gains tax: none, stamp duty on share and land sales
Solomon Islands has no capital gains tax on individuals, so the tax on your investment gain is zero. Section 3(1) of the Income Tax Act lists what is charged and the gain on shares, crypto or property held as an investment is not on it. What matters on a disposal is stamp duty on the instrument: 2%, 3% or 4% of the consideration above SBD 10,000 on a property transfer, and the same scale from SBD 100 on a share transfer.
Verified as of 2026-09-30 against the Inland Revenue Division, the Income Tax Act (Cap. 123) and the Stamp Duties Act (Cap. 126).
Current rules
Taxes on selling shares, crypto and property in Solomon Islands
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing on the gain. The transfer instrument pays stamp duty on the price: 2% above SBD 100, 3% above SBD 25,000, 4% above SBD 50,000, payable by the transferee |
| Crypto | Nothing on the gain |
| Property (personal investment) | Nothing on the gain |
| Selling real estate | Stamp duty on the transfer: nothing up to SBD 10,000, 2% up to SBD 25,000, 3% up to SBD 50,000 and 4% above, on the consideration, payable by the transferee |
| Mining lease rights | Taxed as income: the transfer of rights relating to a mining lease is charged under section 3(1)(a)(iv) on the personal scale |
| Mortgages and leases | Mortgages and charges over SBD 1,000 pay 1%; leases pay 1.75%, 2.25% or 2.75% of annual rental by band |
Tables show the source records retrieved 2026-09-30; each links back to the authority page above.
Questions
Solomon Islands capital gains tax questions
Does Solomon Islands have a capital gains tax?
No. Section 3(1) of the Income Tax Act (Cap. 123) lists what is charged: gains or profits from a business, employment, the grant of a right to use property and the transfer of mining lease rights, plus dividends, interest, pensions and other income. The gain on selling shares, funds, crypto or land held as an investment is not on that list, at any holding period or size of gain.
So what does selling cost?
Stamp duty on the instrument, never a tax on the gain. A transfer on sale of property pays nothing up to SBD 10,000 of consideration, then 2% up to SBD 25,000, 3% up to SBD 50,000 and 4% above, owed by the buyer whether the sale makes a gain or a loss. A share transfer pays the same scale from SBD 100.
Is crypto taxed in Solomon Islands?
Not as a capital gain. The Income Tax Act has no charge on investment gains, so a private disposal of crypto is taxed the same as shares or property, at zero. Someone trading crypto as a business pays income tax on the profit at 11% to 40% after the SBD 30,080 personal exemption.
When is a gain taxed as income?
When it comes from carrying on a business, for whatever period, or from transferring rights relating to a mining lease or land under one. Those gains go on the Fifth Schedule scale: 11% on the first SBD 15,000 of chargeable income, 23% to SBD 30,000, 35% to SBD 60,000 and 40% above, after the SBD 30,080 personal exemption.
What does the Income Tax Act charge?
Solomon Islands has no capital gains tax on individuals: section 3(1) of the Income Tax Act (Cap. 123) charges tax on gains or profits from a business, employment, the grant of a right to use property, and the transfer of rights relating to a mining lease; on dividends, interest and discounts; on pensions and annuities; and on income from any other source, and nothing in the Act charges the gain on selling shares, funds, crypto or land held as an investment. Source: https://www.ird.gov.sb/wp-content/uploads/2025/10/INCOME-TAX-ACT-CAP-123.pdf
Which disposal gain does the Act name?
The one disposal gain the Act reaches by name is the transfer of any rights relating to a mining lease, or to land to which a mining lease applies: section 3(1)(a)(iv) charges it as income and section 3(3) places it in Solomon Islands where the land is there, taxed on the Fifth Schedule scale. Gains made in carrying on a business, for whatever period, are business income under section 3(1)(a)(i). Source: https://www.ird.gov.sb/wp-content/uploads/2025/10/INCOME-TAX-ACT-CAP-123.pdf
What stamp duty applies to a property sale?
A transfer on sale of land or any other property pays stamp duty on the instrument under item 11 of the Stamp Duties Act (Cap. 126) Schedule, payable by the transferee: nothing up to $10,000 of consideration, 2% where it exceeds $10,000 but not $25,000, 3% above $25,000 up to $50,000, and 4% above $50,000. The duty runs on the consideration, or on the value where there is no or nominal consideration, whether the sale makes a gain or a loss. Source: https://www.ird.gov.sb/wp-content/uploads/2025/10/STAMP-DUTY-ACT-CAP-126.pdf
What duty applies to share transfers?
For a transfer of shares in a limited liability company the $10,000 floor in item 11 reads $100, so a share transfer pays 2% above $100, 3% above $25,000 and 4% above $50,000 of consideration, on the instrument and not on the gain. Source: https://www.ird.gov.sb/wp-content/uploads/2025/10/STAMP-DUTY-ACT-CAP-126.pdf
What about mortgages and leases?
Around a disposal, a charge, mortgage, bond, debenture or covenant over $1,000 pays 1% (item 9(1)); a lease pays 1.75%, 2.25% or 2.75% of annual rental by band, plus 2.25%, 3.25% or 4.25% on a premium above $5,000 (item 8). Source: https://www.ird.gov.sb/wp-content/uploads/2025/10/STAMP-DUTY-ACT-CAP-126.pdf