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SH

Saint Helena

Western Africa GBP

SH · SHN · #243 · 4 cities

Nomad score 42/100 Compare
Top income tax 31.0% Territorial system
Corporate tax 25.0%
VAT/GST None standard rate
Tax residency 183 days

Saint Helena tax profile

Data year: 2026

Tax system
Territorial British Overseas Territory. Income tax applies to amounts earned, accrued or derived in or from St Helena (employment, self-employment, business, property, dividends and capital gains). Foreign-source income outside this scope is generally outside the charge. Companies pay 25% on chargeable income; qualifying Sustainable Economic Development Strategy (SEDS) export and listed local-production activities pay 15% (companies) or 21%/26% marginal rates (individuals). A £7,000 personal allowance applies to every individual each tax year (Income Tax Ordinance section 10). No VAT or GST.
Top PIT rate
31.0%
Corporate tax rate
25.0%
VAT/GST
No VAT/GST
Capital gains tax
10.0% Capital gains are included in taxable income and taxed at 10% of the chargeable amount attributable to gains (Schedule 1).
Social security (employee)
Rate not recorded
Social security (employer)
Rate not recorded
Dividend withholding
8.0%
Interest withholding
10.0%
Royalty withholding
Rate not recorded
Treaty count
Treaty count not recorded
Tax authority: Income Tax Office Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate USD equivalent
SHP 0 and above 25.0% $0 +
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
SHP 0 SHP 18,000 26.0% $0 – $23,040
SHP 18,000 and above 31.0% $23,040 +
Local currency: SHP

Tax flags

Territorial Exemption

Tax residency

Days threshold
183 days
Residency rules
An individual is resident if any of: a normal place of abode in St Helena and presence for more than 90 days in the tax year; presence for more than 183 days in aggregate in the tax year; or presence under an employment contract specified as at least 183 days. Companies incorporated in St Helena, or whose control and management is exercised in St Helena, are resident. The Commissioner may disregard short periods tied to infrequent transport. Split-year rules apply when residence starts or ends mid-year.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
04-01 – 03-31
Filing deadline
June 30
Tax year runs 1 April to 31 March. Self-employed persons, businesses and companies file annual returns and year-end accounts by 30 June (three months after year-end). Tax on those returns is due by 30 September. Employees claiming PAYE refunds file by 31 July. Employers file monthly P6 returns within 15 days of month-end and an annual P7 by 30 April.

Sources

Change history

    • Brackets updated

    Refreshed from official SHG income tax materials and Income Tax Ordinance 2012 — territorial system, 31% top PIT, April–March tax year, brackets, CGT/dividend/interest rates, Income Tax Office URL, filing deadlines, treaty_count 0 Source

    • Brackets updated

    Refreshed from official SHG income tax materials and Income Tax Ordinance 2012 — territorial system, 31% top PIT, April–March tax year, brackets, CGT/dividend/interest rates, Income Tax Office URL, filing deadlines, treaty_count 0 Source

    • Brackets updated

    Refreshed from official SHG income tax materials and Income Tax Ordinance 2012 — territorial system, 31% top PIT, April–March tax year, brackets, CGT/dividend/interest rates, Income Tax Office URL, filing deadlines, treaty_count 0 Source

    • Brackets updated

    Refreshed from official SHG income tax materials and Income Tax Ordinance 2012 — territorial system, 31% top PIT, April–March tax year, brackets, CGT/dividend/interest rates, Income Tax Office URL, filing deadlines, treaty_count 0 Source

    • Brackets updated

    Refreshed from official SHG income tax materials and Income Tax Ordinance 2012 — territorial system, 31% top PIT, April–March tax year, brackets, CGT/dividend/interest rates, Income Tax Office URL, filing deadlines, treaty_count 0 Source

    • Brackets updated

    Refreshed from official SHG income tax materials and Income Tax Ordinance 2012 — territorial system, 31% top PIT, April–March tax year, brackets, CGT/dividend/interest rates, Income Tax Office URL, filing deadlines, treaty_count 0 Source

    • Brackets updated

    Refreshed from official SHG income tax materials and Income Tax Ordinance 2012 — territorial system, 31% top PIT, April–March tax year, brackets, CGT/dividend/interest rates, Income Tax Office URL, filing deadlines, treaty_count 0 Source

    • Brackets updated

    Refreshed from official SHG income tax materials and Income Tax Ordinance 2012 — territorial system, 31% top PIT, April–March tax year, brackets, CGT/dividend/interest rates, Income Tax Office URL, filing deadlines, treaty_count 0 Source

    • Brackets updated

    Refreshed from official SHG income tax materials and Income Tax Ordinance 2012 — territorial system, 31% top PIT, April–March tax year, brackets, CGT/dividend/interest rates, Income Tax Office URL, filing deadlines, treaty_count 0 Source

    • Brackets updated

    Refreshed from official SHG income tax materials and Income Tax Ordinance 2012 — territorial system, 31% top PIT, April–March tax year, brackets, CGT/dividend/interest rates, Income Tax Office URL, filing deadlines, treaty_count 0 Source

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