{"id":199,"date":"2026-02-24T09:50:10","date_gmt":"2026-02-24T09:50:10","guid":{"rendered":"https:\/\/www.gov.fk\/taxation\/?page_id=199"},"modified":"2026-03-04T12:15:51","modified_gmt":"2026-03-04T12:15:51","slug":"companies","status":"publish","type":"page","link":"https:\/\/www.gov.fk\/taxation\/companies\/","title":{"rendered":"Companies"},"content":{"rendered":"\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/www.gov.fk\/taxation\/\">Home<\/a><\/span> \u00bb <span class=\"breadcrumb_last\" aria-current=\"page\">Companies<\/span><\/span><\/div><\/div>\n\n\n\n<div style=\"height:4vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<h1 class=\"wp-block-post-title\">Companies<\/h1>\n\n\n<div style=\"height:4vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-7f51fafc wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\">Corporation Tax applies to companies either resident in, or with business activities in, the Falkland Islands (FI).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">FI operates an automatic pay and file system for Corporation Tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The FI has two rates of Corporation Tax. Profits up to a threshold amount of \u00a3500,000 are liable to Corporation Tax at 21%, with profits over \u00a3500,000 being subject to a rate of 26%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The threshold amount of \u00a3500,000 is apportioned by the number of worldwide associated companies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Profits arising from activities in connection with oil exploration or exploitation (ring fence trade) are chargeable to Corporation Tax at the rate of 26%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Readers familiar with the UK corporate tax system may notice some similarities in FI legislation. However there are major differences of substance and it is recommended not to rely on UK experience in any area without checking the relevant FI legislation.<\/p>\n\n\n\n<div style=\"height:1vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">For further details please see \u2018CT Guide\u2019<\/h3>\n\n\n\n<div style=\"margin-top:0;margin-bottom:0;height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-97cc9bd1-42bb-4414-a1cb-0f22688649fa\" href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/CT-guide0.pdf\">CT Guide<\/a><a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/CT-guide0.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-97cc9bd1-42bb-4414-a1cb-0f22688649fa\">Download<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-2a64c858-391d-4372-9b47-df6dc6678f7e\" href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/CT-pay-file.pdf\">CT Pay &amp; File<\/a><a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/CT-pay-file.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-2a64c858-391d-4372-9b47-df6dc6678f7e\">Download<\/a><\/div>\n\n\n\n<div style=\"height:1vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Details on making payment<\/h3>\n\n\n\n<div style=\"margin-top:0;margin-bottom:0;height:1vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-c71c248e-2b2f-481f-a42a-b44a1f020ce3\" href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/Remittance-advice-to-FIGTO0.pdf\">Remittance advice to FIGTO<\/a><a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/Remittance-advice-to-FIGTO0.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-c71c248e-2b2f-481f-a42a-b44a1f020ce3\">Download<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-e8b6f33b-4dd2-4abf-bc40-88ada8dacdba\" href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/Remittance-advice-from-overseas.pdf\">Remittance advice from overseas<\/a><a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/Remittance-advice-from-overseas.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-e8b6f33b-4dd2-4abf-bc40-88ada8dacdba\">Download<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:4vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"background-color:#f9fafb;padding-top:10vh;padding-bottom:10vh\">\n<h2 class=\"wp-block-heading\">For more information, please contact <br>the Government Taxation Office<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">You\u2019ll find our office hours, location, and full contact details below.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.gov.fk\/taxation\/contact-us\/\">Contact us<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Corporation Tax applies to companies either resident in, or with business activities in, the Falkland Islands (FI). FI operates an&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-199","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Company Tax &amp; Corporation Tax - Falkland Islands<\/title>\n<meta name=\"description\" content=\"Overview of companies tax in the Falkland Islands: corporation tax rules, CT filing, pay &amp; file and guidance for businesses.\" \/>\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\/companies\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Company Tax &amp; Corporation Tax - 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