🇵🇳 Pitcairn Islands Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax None None system

Corporate tax None

VAT/GST None standard rate

Tax residency —

Pitcairn Islands tax profile

Data year: 2026

Tax system: None No personal income tax, corporate income tax, capital gains tax, VAT or general withholding taxes. Government revenue is mainly UK budgetary aid, fees (including immigration and tourism), .pn domain registrations, and historically postage stamps and handicrafts. The Land Tenure Reform Ordinance (Cap 14) authorises an Annual Land Tax on certain land holdings (especially absentee owners); the standard rate is set by the President of the Lands Court with the Governor’s approval. Social welfare benefits are provided under local ordinance without a payroll social-security contribution scheme.
Top PIT rate: No Income Tax
Corporate tax rate: No Corporate Tax
VAT/GST: No VAT/GST
Capital gains tax: No Capital Gains Tax
Social security (employee): Rate not recorded
Social security (employer): Rate not recorded
Dividend withholding: 0.0%
Interest withholding: 0.0%
Royalty withholding: 0.0%
Treaty count: Treaty count not recorded

Residency rules: With no local income tax, tax residence has little direct effect on personal taxation. Immigration and land-tenure rules govern who may live on Pitcairn and hold land. British citizens and other settlers are subject to UK tax rules if they remain UK tax resident under HMRC’s statutory residence test; Pitcairn itself does not operate a day-count income-tax residency test.
Exit tax: No
CFC rules: No

Government of the Pitcairn Islands — Laws (accessed Oct 9, 2026) Revised ordinances list; no income tax, corporate tax or VAT legislation; Land Tenure Reform Ordinance (Cap 14) annual land tax
Land Tenure Reform Ordinance (Cap 14, revised 2006) (accessed Oct 9, 2026) Annual Land Tax on absentee and excess holdings; standard rate set by Lands Court with Governor approval
Pitcairn Island Economic Review (Solomon Leonard / PIC) (accessed Oct 9, 2026) Domestic revenue minimal; islanders do not pay income tax or customs duties; UK budgetary aid
UK Government — Overseas Territories information paper (accessed Oct 9, 2026) BOT constitutional status; separate local government and laws
Friends of the British Overseas Territories — Pitcairn (accessed Oct 9, 2026) Cross-check: no formal taxation; NZD economy; UK financial support

Oct 9, 2026
- Top income tax rate not set 0
- Corporate tax rate not set 0
refreshed from official laws list, Land Tenure Reform Ordinance, PIC economic review and UK OT paper; corrected capital gains tax status, added sources and notes, verification date and data year set to 2026 (government.pn, faolex.fao.org).

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