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The Island is the final area in Resident Evil 4 Remake, and it's also home to some of the toughest enemies in the game. It's important to keep Leon well-stocked and his equipment fully repaired, and for that you'll need plenty of cash! Like the Village and the Castle, there are valuable Treasures scattered around the island that can be sold for a high price.
Hunting down all twenty-four of the Island's Treasures would be worth it for the money alone, but if you're able to snag every last one in a single playthrough you'll also complete the Raider Challenge and its associated Achievement or Trophy. Happy hunting!
This guide contains spoilers.
Wharf
When you enter the first combat area, look to the left for a path around the sentry laser that you realigned earlier. Just under the laser is a chest containing a Pearl Bangle.
If you have the Island Treasure Map, you'll see a Treasure in the tunnels when you first arrive, but you can't get it until after the first battle. When you climb the ladder to the cliffside mines, enter the building and look for a red barrel at the end of the rear tunnels. Detonate it to reveal a hidden chamber with a chest containing a Golden Lynx.
Surveillance
In the yard in front of the surveillance building you'll see a tractor trailer truck. Next to it is a chest containing an Elegant Crown. Inlay it with three Red Beryls and two Yellow Diamonds to sell it for over 100,000 pesetas!
There's a Clockwork Castellan under the truck; be sure to destroy it while you're here!
When you enter the surveillance building through the trapped side door, you'll see a briefcase directly in front of you. Open it to reveal a Velvet Blue.
Regenerador Lab
When the burning Ganado emerges in the kitchen, turn left. The passage loops around to a briefcase on top of a stove that contains a Velvet Blue.
When the power is on in the Dissection area, enter the door to the left of the lab. Smash the glass cabinet at the far end to get the Red Beryl and Gunpowder inside. There's also a First Aid Spray on the side counter!
After retrieving the keycard, enter the room across from the Dissection Lab where the Regenerador was hiding. Smash the cabinet on the left to get a Gold Ingot.
In the Freezer, use the power calibration panel on the right to open the side door. Rotate each circuit three times, except the second one, which only needs to be rotated once. When the door is powered, you can get the LE5 Submachine Gun behind it. On subsequent playthroughs, there will be a Gold Ingot there instead.
The Biosensor Scope in the lab by the Level Three keycard overwrite terminal, which is needed to defeat the Regeneradors, is technically a Treasure. On later playthroughs, be sure to pick up the Gold Ingot that's in its place! The Regeneradors in the tanks all drop gems, except the one with the Wrench, so it's worth taking them down as well.
After rescuing Ashley, check the corner of her cell to get a Crystal Ore.
Cargo Depot
As soon as you enter the Cargo Depot from the Merchant's Hideout, look up and to the left. Far above is a cask containing an Alexandrite. You might get a better angle for shooting it down from the staircase ahead.
When you drop from the broken staircase, look to the right after fighting the first pair of Ganados. Open the dumpster to find a Gold Bangle inside.
Stand underneath the window where Ashley holds the lever down and look at the ceiling - you'll see another gem cask. This one contains a Velvet Blue.
Waste Disposal
When you hop down into the sewage, check the rear right corner before climbing back out. You'll find an Emerald on the ground.
When Ashley holds the bridge open, take the left-hand path through the square room. You'll see a briefcase containing an Ornate Necklace.
Amber Storeroom
Look in the side area to the left of the exit. A crate on the right side of the corridor has a Crystal Ore sitting on top.
Campsite
The first tent where the Ganados are gathered contains a chest with a Gold Bar inside.
Stronghold
In the area where the helicopter first appears, go to the rear of the building with the machine gun turret. There's a cask hanging from the corner of the structure with a Red Beryl inside.
Another cask hangs over the bridge leading to the anti-aircraft bunker. Shoot it down to retrieve the Velvet Blue that it contains.
Cliffside Ruins
Once the Novistadors are dealt with, enter the crumbling building and climb down the ladder. Turn left at the end of the hall and open the chest against the wall for the Staff of Royalty.
Before turning the wheel to enter Specimen Storage, check the room to the right. There's a chest inside that contains a Splendid Bangle.
Sanctuary
Upon leaving Luis' lab, look at the ceiling over the bridge that you use to return to the Sanctuary. Shoot the cask hanging there to get a Velvet Blue.
Before climbing out of the Sanctuary on the right side, look for a collapsed pillar to the left that you can crouch under. Do so, and you'll be able to reach the altar. Take the Illuminados Pendant from the monolith behind it.
There's a chest on the floor outside the door of the Merchant's final shop. It contains a Gold Ingot - use it to stock up before the battle with Saddler!