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

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