Solomon Islands Capital Gains Tax
Detailed capital gains tax rates and rules for Solomon Islands in 2026.
Capital GainsSBD
The Solomon Islands does not impose a capital gains tax. Gains from the disposal of capital assets are generally not subject to income tax unless the disposal constitutes a trading activity that generates ordinary income.
Standard Rate
0%
Exemptions
- No capital gains tax is levied in the Solomon Islands
How Solomon Islands Capital Gains compares
Solomon Islands’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Oceania’s regional average of 4.3%.
Solomon Islands
0%
Oceania average
4.3%
Global average
13.8%
