St. Helena

Last update: 2026-05-15
SH
Pros
High personal safety and low crime rates within a secure, remote island environment.
Absence of Value Added Tax (VAT) and a straightforward, predictable tax regime.
Stable legal framework as a British Overseas Territory with minimal systemic corruption.
Cons
Extreme geographic isolation resulting in high shipping costs and logistical delays.
Expensive and limited telecommunications infrastructure hindering high-bandwidth digital entrepreneurship.
Small domestic market and heavy dependence on government spending and external subsidies.
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 4.7 DIVIDEND PIPELINE
i 3.7 HOLDING
i 2.9 VERY LOW TAX
i 2 CRYPTO HAVEN
i 2 PRIVACY GRADE
i 0.9 EASY CITIZENSHIP
VERYLOW TAX 2.9/10 HOLDING 3.7/10 DIVIDENDPIPELINE 4.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10 EASYCITIZENSHIP 0.9/10
01/08

Will St. Helena tax what you earn?

income tax tax residency territorial system

NO. St. Helena doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will St. Helena tax what you own?

capital gains wealth tax inheritance dividends interest

NO. St. Helena doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
UNREGULATED
Fallback rate
31%
Saint Helena has no specific cryptocurrency legislation. Crypto-assets are treated as property under the general Income Tax Ordinance 2012, which includes 'capital gains' and 'gains of an income nature' in the definition of taxable income. A disposal (including crypto-to-crypto swaps) triggers a taxable event based on the fair market value of the asset received. Gains are added to other income and taxed at progressive rates: 26% on the first £18,000 of chargeable income and 31% on the remainder, following a £7,000 personal allowance.
Crypto-to-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in St. Helena?

corporate tax criminal liability public registry VAT IP box

YES. St. Helena has no corporate income tax and no criminal liability for misuse of corporate assets: fiscally and legally weightless. The catch: corporate registries are public, so your name as shareholder shows up in a search portal. The state doesn't tax you and doesn't prosecute you; it just exposes you.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
NO CRIMINAL LIABILITY
Civil Matter / Breach of Fiduciary Duty
Saint Helena follows English Common Law principles via the English Law (Application) Ordinance 2005. Under this framework, a sole shareholder-director of a solvent company is generally not subject to criminal liability for the personal use of corporate assets. Because the individual is the sole 'mind and will' of the entity, their consent effectively becomes the company's consent, negating the element of 'dishonesty' required for criminal theft or fraud. Such conduct is instead addressed as a civil breach of fiduciary duties or an unlawful distribution under the Companies Ordinance 2004.
Shareholders privacyi
PUBLIC PAYWALL
Companies Registry
Directors privacyi
PUBLIC PAYWALL
Companies Registry
Incorporation costi
Private Limited Company
Private company limited by shares
Government Incorporation Fee (Non-specified company) USD 995
Corporate Name Reservation Fee USD 66
Professional Incorporation Service Fee (Legal/Agent) USD 1,342
Total USD 2,403
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is St. Helena good for your holding company?

treaty network participation exemption withholding

NO. St. Helena doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
TERRITORIAL
Corporates
TERRITORIAL
Individuals: territorial — foreign-source income generally untaxed. Corporates: territorial principle — foreign-source profits generally exempt.
Participation exemptioni
100%
no minimum threshold · no holding period
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · SH 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with SH.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from St. Helena?

exit tax territorial system dual citizenship

LITTLE. Coming and going from St. Helena is cheap. The country runs a territorial system (foreign income stays foreign), and there's no exit tax on departure. You leave with what you came in with, plus whatever you earned abroad while you were here.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will St. Helena protect your privacy?

info exchange corporate registries

YES. St. Helena has signed few exchange frameworks, so foreign tax authorities won't routinely see what you do here. But corporate registries are public: ownership and directorships are queryable by anyone with a browser. Privacy from abroad, transparency at home.

Multilateral reporting frameworks 0/10 active
CRS
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is St. Helena itself a liability?

blacklists FATF standing

SOMEWHAT. St. Helena is flagged by one or two national tax authorities and sits outside FATF membership. Selective friction: anti-abuse rules trigger on transactions in specific corridors, and counterparties tend to ask more questions.

Blacklist exposure Listed by 2 authorities
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in St. Helena?

press freedom crypto CBDC EU

Not enough data to assess civil liberties and financial freedom in St. Helena.

Press freedom · RSF indexi
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to St. Helena. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.