Saint Helena island: Services Tax

General reference only. This skill is general tax reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts. It covers Saint Helena island only, not Ascension or Tristan da Cunha, which have separate laws.

Who this applies to

Anyone providing insurance or telecommunications services in or from Saint Helena. Tax Guide 12 lists the taxes as income tax, Services Tax and withholding, and lists no VAT or general sales tax. Other businesses charge no Services Tax. Goods bear customs duty at the border: see cross-border points.

Rates, bands and thresholds

Item	Figure and conditions	Tax year	Official URL
Services Tax rate	10% of the chargeable amount (Services Tax Ordinance s.3(2))	2026	https://www.sainthelena.gov.sh/documents/Services-Tax-Ordinance
Filing and payment	By the 15th of each month for the preceding month (s.6(1))	2026	same
Records	5 years after the end of the month (s.7)	2026	same
Offences	Fine of £2,000 or 6 months, or both (ss.6(3), 7(2), 8(2))	2026	same
Appeal	Within 21 days to the Magistrates' Court (s.10)	2026	same

The base

Taxable services: an insurance service is underwriting or selling a policy, excluding life assurance and policies designed to fund funeral costs. A telecommunications service is one provided for reward and regulated under the Telecommunications Ordinance 1989, including internet services (s.2).

Chargeable amount: all fees, charges, commissions or other sums charged in a calendar month. Sums are charged on the earlier of invoice and receipt of payment (s.4(1)). Not chargeable: sales of hardware such as handsets, modems and decoders, though rental is chargeable; and interest, late payment penalties and similar charges (s.4(2)).

There is no input credit in the Ordinance. This is a tax on the charge, not a VAT.

Deadlines and filing

1. Add the tax to the invoice and itemise it, or show it on a receipt if there is no invoice (s.5).
2. Total the month's charges.
3. By the 15th, pay the Collector (the Financial Secretary or authorised person) and submit the return in the approved form, showing total fees charged (s.6(1)).
4. Keep records for 5 years.

If an invoice stays unpaid and future payment appears unlikely, the Collector must refund the tax on proof (s.9(1)). If paid later, pay it back (s.9(1A)). Part payments discharge the tax first (s.9(2)).

Penalties and interest

Overdue tax bears interest at the prescribed rate (s.6(2)). Failure to pay, failure to file and a knowingly false return are offences (s.6(3)). Directors can be liable (s.12). Unpaid tax is recoverable as a civil debt in the Magistrates' Court (s.11).

Cross-border points

The charge falls on services provided in or from Saint Helena by a service provider. The Ordinance has no rule for services bought from overseas providers.

Two worked examples that recompute

Example 1: £1,000 of charges in a month, plus £200 of handset sales.

name: Monthly tax
inputs:
  charges: 1000
  handsets: 200
  rate: 0.1
steps:
  - tax: charges * rate
  - invoice: charges + handsets + tax
expected:
  tax: 100.00
  invoice: 1300.00

Example 2: invoice of £1,100 including £100 tax; the customer pays £550. The tax is discharged first.

name: Part payment
inputs:
  paid: 550
  tax: 100
steps:
  - toward_charge: paid - tax
expected:
  toward_charge: 450.00

Ask the client first

• Is the service insurance or telecommunications?
• Any life or funeral policies?
• Hardware sold or rented?
• Bad debts?

Sources

Source	URL	Read on
Services Tax Ordinance 2011, read in full	https://www.sainthelena.gov.sh/documents/Services-Tax-Ordinance	2026-11-01
Tax Guide 12, Questions on Taxes and Allowances (April 2024), read in full	https://www.sainthelena.gov.sh/documents/Tax-Guide-No.-12-Questions-on-Taxes-Allowances-on-St-Helena	2026-11-01

Not yet confirmed: The prescribed interest rate. The approved return form and where it is sent. Regulations under s.13: the consolidation says none to 1 November 2017; later instruments were not audited.