Saint Helena
Western Africa · SH · 0 treaties
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 0% |
| Withholding — interest | 10% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 0% |
| Personal income (top rate) | 31% |
| Capital gains | 10% |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- Present in St Helena for 183 days or more in the tax year
- Present in St Helena for 90 days or more in the tax year and has a permanent place of abode in St Helena
- Present in St Helena for any part of the tax year and is ordinarily resident in St Helena
Tax residency is based on annual presence, permanent abode, and ordinary residence; stopping residency generally requires leaving, reducing days below the thresholds, and ceasing to be ordinarily resident or to maintain a permanent abode, which may require evidencing a settled move abroad.