Source-cited draft: corporate income tax for Seychelles (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard business tax rate (first tier)
15% on the first SCR 1,000,000 of taxable income SCRBusiness Tax Act — https://src.gov.sc/seychelles-tax-system/
Standard business tax rate (second tier)
25% on taxable income exceeding SCR 1,000,000 SCRBusiness Tax Act — https://src.gov.sc/seychelles-tax-system/
Higher rate for specified sectors
33% applies to certain sectors including telecommunications, banks, insurance and similar regulated businesses ((approx — confirm))Business Tax Act — https://wise.com/gb/blog/seychelles-corporate-tax
Presumptive tax (small business regime)
1.5% of annual turnover for businesses with turnover below SCR 1,000,000 SCR ((approx — confirm))Business Tax Act — https://wise.com/gb/blog/seychelles-corporate-tax
Tax base
Assessable income less allowable deductions; territorial in nature — Seychelles-sourced business income ((approx — confirm))Business Tax Act — https://src.gov.sc/seychelles-tax-system/
Withholding tax on dividends (to non-residents)
15% on dividends paid out of Seychelles-sourced income to a non-resident ((approx — confirm))Business Tax Act — https://src.gov.sc/seychelles-tax-system/
Withholding tax on interest (to non-residents)
15% on interest paid (non-banking companies) to a non-resident ((approx — confirm))Business Tax Act — https://src.gov.sc/seychelles-tax-system/
Withholding tax on royalties (to non-residents)
15% on royalties paid to a non-resident ((approx — confirm))Business Tax Act — https://src.gov.sc/seychelles-tax-system/
Withholding tax on technical/management service fees (to non-residents)
15% on technical and managerial service fees paid to a non-resident ((approx — confirm))Business Tax Act — https://src.gov.sc/seychelles-tax-system/
Annual business tax return deadline
31 March of the year following the tax year (1 Jan – 31 Dec)Business Tax Act — https://src.gov.sc/seychelles-tax-system/
Withholding tax remittance
Withheld tax remitted to SRC via the Business Activity Statement (BAS)Business Tax Act — https://src.gov.sc/seychelles-tax-system/
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Seychelles taxes company profits under the Business Tax Act. Standard rates are tiered, with higher rates for certain regulated sectors and a presumptive turnover regime for small businesses.
Payments to non-residents from Seychelles sources attract withholding tax, remitted via the BAS. Returns are filed annually.
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Other Seychelles computations in the OpenAccountants Tax Library.