Income Tax

Location

The Customs Building, Jamestown Wharf

Opening Hours

Mondays – Fridays 8.30am – 4pm except for public holidays

Contact Details

For matters relating to Self-Employment & Companies:

For matters relating to PAYE & Employers:

Tax Rates

The taxable income of a person for any tax year is the total amount earned, accrued or derived by that person during that tax year in or from St Helena from employment, from self-employment, trade or business, in the form of income from property, in the form of dividends; and in the form of capital gains.

The rates of tax payable by a taxpayer in each tax year are:

  • in the case of a company – 25%;
  • in the case of a person other than a company— 26% on the first £18,000 of such chargeable income; and 31% on the remainder of such chargeable income;
  • in respect of the taxpayer’s chargeable income attributable to production of goods or services in the course of carrying on— (i) exportation of goods and services; (ii) fishing and fish processing; (iii) cultivation of honey; (iv) growing and roasting of local coffee; (v) farming and butchering of meat; (vi) farming of vegetables, legumes, nuts or fruit or the processing of locally grown produce; (vii) distilling or brewing of liquor, wine or beer; (viii) production of traditional craftwork, or jewellery using predominantly locally sourced inputs (recycled, grown, or mined in St Helena); (ix) production of upholstery or clothing, in the case of—
    • a company, 15%; or
    • a person other than a company—21% on the first £18,000 of such chargeable income; and 26% on the remainder of such chargeable income;.
  • in respect of the taxpayer’s chargeable income to the extent it represents dividends
    • in the case of a person other than a company – 8% on the amount of such dividends
    • and 0% on any dividends in the case of a company
  • 10% of the taxpayer’s chargeable income to the extent it represents capital gains;
  • 10 % of the amount of the taxpayer’s withholding income for such year;

Tax Guidance Notes/ Leaflets

Key dates for employees, employers, businesses

Key dates for Self-Employed & Companies:

  • 30 JUNE – Submission date for Tax Returns & end of year accounts (three months after the end of the Tax Year)
  • 30 SEPTEMBER – Date for payment of income Tax (three months after the submission of the Tax Return)

Key dates for Employers:

  • 30 APRIL – Submission of P7 Form Employer annual return)
  • Within 15 days of the end of every month – P6 Form (Employer monthly return)

Key dates for Employees:

  • 31 JULY – Submission of Tax Return

Relevant Forms