{"id":158,"date":"2026-02-24T09:17:10","date_gmt":"2026-02-24T09:17:10","guid":{"rendered":"https:\/\/www.gov.fk\/taxation\/?page_id=158"},"modified":"2026-03-04T10:12:02","modified_gmt":"2026-03-04T10:12:02","slug":"taxation-at-mpa","status":"publish","type":"page","link":"https:\/\/www.gov.fk\/taxation\/employers\/taxation-at-mpa\/","title":{"rendered":"Taxation at MPA & Exempted Employers"},"content":{"rendered":"\n
Home<\/a><\/span> \u00bb Employers<\/a><\/span> \u00bb Taxation at MPA & Exempted Employers<\/span><\/span><\/div><\/div>\n\n\n\n
<\/div>\n\n\n

Taxation at MPA & Exempted Employers<\/h1>\n\n\n
<\/div>\n\n\n\n
\n

Employees (unless qualifying under S57 of the Taxes Ordinance as being in an \u2018Exempt Employment\u2019) are taxed based on their residency position for tax purposes.<\/p>\n\n\n\n

Employers based at Mount Pleasant may be able to apply to the His Excellency the Governor (via FIGTO) for a Special Exemption to become a Designated Employer. The application is heard at the Standing Finance Committee.<\/p>\n\n\n\n

A designated employer can employ exempt employees, to qualify as Exempt the employee must meet the certain criteria as set out in the full Taxation at MPA guide.<\/p>\n\n\n\n

When an employer has become a designated employer and they have qualifying employees, then there is a reduction in the requirements to file with the Tax Office and make payment to the Tax Office in relation to those employees.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Full guide to Taxation at MPA<\/h3>\n\n\n\n
<\/div>\n\n\n\n
Taxation at MPA<\/a>Download<\/a><\/div>\n\n\n\n
<\/div>\n\n\n\n

Special Exemption as a Designated Employer<\/h3>\n\n\n\n
<\/div>\n\n\n\n
Application for Special Exemption – Designated Employer<\/a>Download<\/a><\/div>\n\n\n\n
MPC Presentation<\/a>Download<\/a><\/div>\n<\/div>\n\n\n\n
<\/div>\n\n\n\n
\n

For more information, please contact
the Government Taxation Office<\/h2>\n\n\n\n

You\u2019ll find our office hours, location, and full contact details below.<\/p>\n\n\n\n

\n
Contact us<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Employees (unless qualifying under S57 of the Taxes Ordinance as being in an \u2018Exempt Employment\u2019) are taxed based on their…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":15,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-158","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nTaxation at MPA & Exempted Employers - Falkland Islands<\/title>\n<meta name=\"description\" content=\"Employer guidance on taxation at Mount Pleasant (MPA), exemptions, designated employer status and filing requirements.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gov.fk\/taxation\/employers\/taxation-at-mpa\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation at MPA & Exempted Employers - Falkland Islands\" \/>\n<meta property=\"og:description\" content=\"Employer guidance on taxation at Mount Pleasant (MPA), exemptions, designated employer status and filing requirements.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gov.fk\/taxation\/employers\/taxation-at-mpa\/\" \/>\n<meta property=\"og:site_name\" content=\"Government Taxation Office\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-04T10:12:02+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/taxation-at-mpa\\\/\",\"url\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/taxation-at-mpa\\\/\",\"name\":\"Taxation at MPA & Exempted Employers - Falkland Islands\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/#website\"},\"datePublished\":\"2026-02-24T09:17:10+00:00\",\"dateModified\":\"2026-03-04T10:12:02+00:00\",\"description\":\"Employer guidance on taxation at Mount Pleasant (MPA), exemptions, designated employer status and filing requirements.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/taxation-at-mpa\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/taxation-at-mpa\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/taxation-at-mpa\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Employers\",\"item\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Taxation at MPA & Exempted Employers\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/#website\",\"url\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/\",\"name\":\"Government Taxation Office\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxation at MPA & Exempted Employers - Falkland Islands","description":"Employer guidance on taxation at Mount Pleasant (MPA), exemptions, designated employer status and filing requirements.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gov.fk\/taxation\/employers\/taxation-at-mpa\/","og_locale":"en_GB","og_type":"article","og_title":"Taxation at MPA & Exempted Employers - Falkland Islands","og_description":"Employer guidance on taxation at Mount Pleasant (MPA), exemptions, designated employer status and filing requirements.","og_url":"https:\/\/www.gov.fk\/taxation\/employers\/taxation-at-mpa\/","og_site_name":"Government Taxation Office","article_modified_time":"2026-03-04T10:12:02+00:00","twitter_card":"summary_large_image","twitter_misc":{"Estimated reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gov.fk\/taxation\/employers\/taxation-at-mpa\/","url":"https:\/\/www.gov.fk\/taxation\/employers\/taxation-at-mpa\/","name":"Taxation at MPA & Exempted Employers - Falkland Islands","isPartOf":{"@id":"https:\/\/www.gov.fk\/taxation\/#website"},"datePublished":"2026-02-24T09:17:10+00:00","dateModified":"2026-03-04T10:12:02+00:00","description":"Employer guidance on taxation at Mount Pleasant (MPA), exemptions, designated employer status and filing requirements.","breadcrumb":{"@id":"https:\/\/www.gov.fk\/taxation\/employers\/taxation-at-mpa\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gov.fk\/taxation\/employers\/taxation-at-mpa\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gov.fk\/taxation\/employers\/taxation-at-mpa\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.gov.fk\/taxation\/"},{"@type":"ListItem","position":2,"name":"Employers","item":"https:\/\/www.gov.fk\/taxation\/employers\/"},{"@type":"ListItem","position":3,"name":"Taxation at MPA & Exempted Employers"}]},{"@type":"WebSite","@id":"https:\/\/www.gov.fk\/taxation\/#website","url":"https:\/\/www.gov.fk\/taxation\/","name":"Government Taxation Office","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gov.fk\/taxation\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"}]}},"_links":{"self":[{"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages\/158","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/comments?post=158"}],"version-history":[{"count":7,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages\/158\/revisions"}],"predecessor-version":[{"id":792,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages\/158\/revisions\/792"}],"up":[{"embeddable":true,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages\/15"}],"wp:attachment":[{"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/media?parent=158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}