Location
1st Floor, Post Office Building, Jamestown
Opening Hours
Mondays – Fridays 8.30am – 4pm except for public holidays
Contact Details
For matters relating to Self-Employment & Companies:
- Assistant Commissioner of Income Tax (Gillian Knipe)
- Email: gillian.knipe@sainthelena.gov.sh
- Telephone: (290) 22825
- Tax Auditor (Noleen Phillips)
- Email: noleen.phillips@sainthelena.gov.sh
- Telephone: (290)25880
- Assistant Tax Compliance Officer (Norma Thomas)
- Email norma.thomas@sainthelena.gov.sh
- Telephone (290) 25880
For matters relating to PAYE & Employers:
- PAYE Officer (Pamela Joshua)
- Email: pamela.joshua@sainthelena.gov.sh
- Telephone: (290)25880
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
- Tax-Guide 01 (2024) Residency in St Helena
- Tax Guide 02 (2024) Guide to Income Tax Allowance
- Tax Guide 03 (2024) Guide to Self Assessment- filing your Return and Paying Your income Tax
- Tax Guide 04 (2024)Guide to Determining Whether You Are Employed or Self Employed
- Tax Guide 05 (2024) Guide to Penalties that Apply Under the Income Tax Law
- Tax Guide 06 (2024) Guide to Starting Self Employment or Business
- Tax Guide 07 (2024) Guide tp Registering with the Income Tax Office
- Tax Guide 08 (2024) Guide to Setting up a Basic Record Keeping System
- Tax Guide 09 (2024) Guide to Claiming Depreciation
- Tax Guide 10 (2024) Guide to Calculating Rental Property Deductions
- Tax Guide 11 (2024) Changes in the Tax System from April 2012
- Tax Guide 12 (2024) Questions on Taxes & Allowances on St Helena
- Tax Guide 13 (2024) 2020 Employers Guide to PAYE
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