{"id":219,"date":"2026-02-25T05:43:51","date_gmt":"2026-02-25T05:43:51","guid":{"rendered":"https:\/\/www.gov.fk\/taxation\/?page_id=219"},"modified":"2026-03-05T11:37:08","modified_gmt":"2026-03-05T11:37:08","slug":"individuals-employees","status":"publish","type":"page","link":"https:\/\/www.gov.fk\/taxation\/individuals-employees\/","title":{"rendered":"Individuals and Employees"},"content":{"rendered":"\n
Home<\/a><\/span> \u00bb Individuals and Employees<\/span><\/span><\/div><\/div>\n\n\n\n
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Individuals and Employees<\/h1>\n\n\n
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The tax year in the Falkland Islands runs from 1st<\/sup> January to 31st<\/sup> December.<\/p>\n\n\n\n

Tax returns for individuals are issued in March following the tax year and have a submission deadline of 31st<\/sup> July or 60 days from the date of issue, whichever is later.<\/p>\n\n\n\n

Payment of tax liabilities is 1st<\/sup> October or 30 days from the date of assessment, whichever is later.<\/p>\n\n\n\n

Personal Allowance & Tax Rates<\/h3>\n\n\n\n

For 2026, the personal allowance remains at \u00a316,860, depending on an individual’s tax residency status.<\/p>\n\n\n\n

The first \u00a318,000 after the personal allowance and other allowable deductions will be taxed at 21% with any remaining amount being taxed at 26%.<\/p>\n<\/div>\n\n\n\n

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T<\/strong>ax Residency<\/h2>\n\n\n\n

Residency for tax purposes differs to resident for immigration purposes.<\/p>\n\n\n\n

A Tax Resident is someone who has been physically present in the Islands for 183 days or more during the relevant tax year.<\/p>\n\n\n\n

A Non-Resident is someone who has been physically present in the Islands for less than 183 days. Non-residents get a reduced personal allowance based on the number of days physically present in the Islands.<\/p>\n\n\n\n

Someone repeatedly resident except for a temporary absence is classed as ordinarily resident.<\/p>\n\n\n\n

For more information on Residency please see \u2018A General Guide for Individuals<\/a>\u2019<\/p>\n<\/div>\n\n\n\n

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Taxable Income<\/h2>\n\n\n\n

Tax Resident individuals are required to declare all income including employment, self-employment, pensions, benefits in kind, dividends, rental income, casual labour from both the Falklands and overseas as well as interest and income from ISA\u2019s from overseas, as these are taxable here.<\/p>\n\n\n\n

Individuals on contract, recruited from overseas may receive a gratuity \u2013 all gratuities are taxable.<\/p>\n\n\n\n

There are prescribed Benefits In Kind (BIK\u2019s) for housing, board and accommodation including heating & electricity, vehicles, travel. For more information on Benefits In Kind, please see:<\/p>\n\n\n\n

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Benefit in Kind 2022 Onwards<\/a>Download<\/a><\/div>\n<\/div>\n\n\n\n
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Double Taxation Agreement<\/h2>\n\n\n\n

The Falkland Islands hold one Double Taxation Agreement with the UK. Please see here<\/a> for more information.<\/p>\n<\/div>\n\n\n\n

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Making Payment<\/h2>\n\n\n\n

For details on how to make payment:<\/p>\n\n\n\n

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Remittance advice to FIGTO<\/a>Download<\/a><\/div>\n\n\n\n
Remittance advice from overseas<\/a>Download<\/a><\/div>\n\n\n\n
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If you have any queries or would like further information on Individual Taxation, please contact us by emailing general@taxation.gov.fk<\/a><\/strong><\/p>\n<\/div>\n\n\n\n

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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

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

The tax year in the Falkland Islands runs from 1st January to 31st December. 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