Saint Helena capital gains tax calculator
St Helena taxes a capital gain at a flat 10% on land, buildings and business interests held for at least 3 years. The first £2,000 of your gains each tax year is exempt, your principal home is exempt, and losses carry forward with no time limit.
Work out the tax on a property or business disposal from your dates and costs. Enter sales by hand or import your CSVs, and the calculator applies the 3-year test, the exemption and the allowance and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-30, from the Income Tax Ordinance and the sources each record cites.
Current rules
The rules behind the number
Capital gains tax by tax year (1 April to 31 March)
| Tax year | Rate on gains | Annual exemption | Personal allowance |
|---|---|---|---|
| 2021-22 | 10% | £2,000 | £7,000 |
| 2022-23 | 10% | £2,000 | £7,000 |
| 2023-24 | 10% | £2,000 | £7,000 |
| 2024-25 | 10% | £2,000 | £7,000 |
| 2025-26 | 10% | £2,000 | £7,000 |
| 2026-27 | 10% | £2,000 | £7,000 |
Rules, rates and exemptions
| Rule | Value |
|---|---|
| Mechanism | Capital gains are taxed inside income tax at a flat 10% of the gain, separate from the 26% and 31% income scale |
| Assets covered | Land and interests in land, buildings, and any stake or interest in a business, on income derived in or from St Helena |
| Holding period | The asset must be held for at least 3 years; an earlier sale is outside the charge and so is its loss |
| Annual exemption | The first £2,000 of an individual's gains in each tax year |
| Personal allowance | £7,000 a year, taken first from other income, then dividends, then capital gains |
| Principal home | Exempt to the extent it is your principal place of residence in St Helena, one property at a time |
| Losses | Net against gains of the same tax year, then carry forward with no time limit; never deducted from other income |
| Bought before 1 April 2010 | Gain or loss scaled by months of ownership after that date over total months of ownership |
| Rollover relief | No gain or loss when the proceeds are reinvested in a similar asset within 2 years; the new asset keeps the old cost and date |
| Filing | Self-employed people file by 30 June, employees by 31 July, and income tax is payable by 30 September |
| VAT | None; service tax of 10% applies to insurance and telecommunications services |
Source records as of 2026-09-30; each table links back to the authority page above.
Questions
Saint Helena capital gains questions
How much is capital gains tax in St Helena?
A flat 10% of the gain. It applies to land, buildings and stakes in a business held for at least 3 years, after a £2,000 annual exemption for individuals and any personal allowance your other income leaves unused. The 10% sits apart from the 26% and 31% income tax scale, so a large gain does not push you into a higher band.
Are gains on shares taxed in St Helena?
A stake or interest in a business is a chargeable asset, so a gain on shares in a St Helena company held for 3 years or more pays 10%. Shares in companies outside St Helena are not income derived in or from St Helena, so a gain on them is outside the tax. A stake held for less than 3 years is also outside it.
Do I pay tax on crypto in St Helena?
No. The charge covers land, buildings and stakes in a business only, so a gain on crypto is not chargeable. The calculator lists crypto with the assets outside the charge.
Is my home exempt when I sell it?
Yes, to the extent the property is your principal place of residence in St Helena. You can claim one property at a time, and the exemption holds while you are temporarily away. A property you let out or held as an investment is chargeable once held for 3 years.
How does St Helena tax a capital gain?
St Helena taxes capital gains inside income tax: taxable income includes income earned, accrued or derived in or from St Helena 'in the form of capital gains' (Income Tax Ordinance s 8(d)), and the tax is 10% of chargeable income to the extent it represents capital gains (Schedule 1, para 1(1)(c)). The 10% is a flat rate on the gain and does not stack on the 26% and 31% income scale. Source: https://www.sainthelena.gov.sh/wp-content/uploads/2021/09/Income-Tax-Ord-Updated-011021.pdf
Which assets does the tax cover?
The charge reaches land and interests in land, buildings and things permanently affixed to land, and any stake or interest in a business, each held for at least 3 years (s 28, definition of 'asset'). A disposal of anything else, or of an asset held for less than 3 years, is outside the tax, and a loss on it is not recognised. Source: https://www.sainthelena.gov.sh/wp-content/uploads/2021/09/Income-Tax-Ord-Updated-011021.pdf; https://www.sainthelena.gov.sh/documents/Tax-Guide-No.-11-Changes-in-the-Tax-System-from-April-2012.pdf
Is there an annual exempt amount?
The first £2,000 of an individual's gains in a tax year is exempt and is not included in taxable income (s 30(2)). Source: https://www.sainthelena.gov.sh/wp-content/uploads/2021/09/Income-Tax-Ord-Updated-011021.pdf
How is the gain calculated?
The gain is the disposal price less the acquisition value, where the acquisition value is increased by inputs (incidental costs of acquisition and disposal, capital improvements and the cost of establishing or defending title) and reduced by outtakes such as depreciation claimed (ss 28, 31 and 33). Source: https://www.sainthelena.gov.sh/wp-content/uploads/2021/09/Income-Tax-Ord-Updated-011021.pdf
What are the rules for the principal home?
A dwelling owned by an individual, or by two spouses or life partners, is outside the charge to the extent it is regarded as the owner's principal place of residence in St Helena; only one such property can be claimed at a time, and the exemption holds while the owner is temporarily absent (s 29(1)(a)). The disposal by an executor or administrator of a deceased person's estate is also outside the charge (s 29(1)(b)). Source: https://www.sainthelena.gov.sh/wp-content/uploads/2021/09/Income-Tax-Ord-Updated-011021.pdf
How do capital losses work?
A loss is deducted from a capital gain arising in the same tax year; any loss not absorbed carries forward to the following year and is treated as incurred in that year, with no time limit; a capital loss is never deducted from other taxable income (s 31(1)(c)-(e)). Source: https://www.sainthelena.gov.sh/wp-content/uploads/2021/09/Income-Tax-Ord-Updated-011021.pdf; https://www.sainthelena.gov.sh/documents/Tax-Guide-No.-11-Changes-in-the-Tax-System-from-April-2012.pdf
What if I bought the asset before April 2010?
For an asset acquired before 1 April 2010 the acquisition value is the Commissioner's fair market value at 1 April 2010, or, where the original cost is known, the owner can elect to reduce the gain or loss by the fraction A/B, where A is the months of ownership after 1 April 2010 and B is the total months of ownership (s 31(2)). Source: https://www.sainthelena.gov.sh/wp-content/uploads/2021/09/Income-Tax-Ord-Updated-011021.pdf
What is rollover relief?
Rollover relief: when an asset is disposed of and the proceeds are reinvested in a similar asset or assets within 2 years, no gain or loss is determined on the disposal, and the new asset is treated as bought at the original cost on the original date; no further rollover is given when that asset is itself sold for reinvestment (s 35(2)). Transfers to a spouse or life partner and to a beneficiary on death carry over the original cost and date (s 35(1)). Source: https://www.sainthelena.gov.sh/wp-content/uploads/2021/09/Income-Tax-Ord-Updated-011021.pdf
Does the personal allowance reduce capital gains tax?
The personal allowance of £7,000 is deducted first from income other than dividends and capital gains, then from dividends, and only then from capital gains (ss 7(2) and 10(1)). The allowance is one twelfth for each month of residence (s 10(3)), so a non-resident without employment income has none. Source: https://www.sainthelena.gov.sh/wp-content/uploads/2021/09/Income-Tax-Ord-Updated-011021.pdf
When is the return due?
The tax year is the 12 months starting on 1 April (s 2). Self-employed people and companies file by 30 June and pay by 30 September; employees file by 31 July. Source: https://www.sainthelena.gov.sh/public-services/income-tax/