Falkland Islands Government Taxation Office

Tax Legislation

The Falkland Islands Government has recently published online the laws of the Falkland Islands.

To find the relevant Tax Legislation, please click on the following links:


Taxes Ordinance 1997

Income Tax (Apportionment of Deductions) Rules 1997

Income Tax (Disclosure of Information) Order 2003

Payments on Account of Tax (Employees' Deductions) Regulations 1997

Taxes (Recognised Stock Exchanges) Order 1999

Taxes (Benefits in Kind) Rules 2003

Extra-Statutory Concessions - below

Double Taxation Relief Arrangement (United Kingdom) Order

Taxes & Duties (Special Exemptions) Ordinance 1987

Taxes and Duties (Defence Contractors Employee' Exemption) (No2) Order 2017

Medical Services Tax Ordinance 2010


All Legislation is up to date as of 31st August 2018

For the Extra Statutory Concessions (ESC's) currently in force, please click on the links below:

For an up to date copy of the Registered Charities Index, please click here