Tax Map · Relocation rankings

Tax residency in Saint Helena

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

There is no investment or nomad visa route; long-term residence for a foreign individual generally requires securing local employment plus a Work Permit and Long Term Entry Permit, or qualifying as a spouse/dependent of a St Helenian.

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.

“An individual is resident in St Helena for income tax purposes if he or she meets any one of the following tests in a tax year: (i) is present in St Helena for 183 days or more in that tax year; or (ii) is present in St Helena for 90 days or more in that tax year and has a permanent place of abode in St Helena at any time in that tax year; or (iii) is present in St Helena at any time in that tax year and is ordinarily resident in St Helena. … This test for residency is an annual test and the 183 day requirement must be satisfied for every tax year.[4][5]” — St Helena Government Income Tax Office

Estimate — confirm against the linked sources. See methodology.