Source-cited draft: tax overview 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.
Tax year
Calendar year, 1 January to 31 DecemberBusiness Tax ActView source ↗
Currency
Seychelles Rupee (SCR)Seychelles Revenue CommissionView source ↗
Tax authority
Seychelles Revenue Commission (SRC)Seychelles Revenue Commission ActView source ↗
Personal residence basis of taxation
Residents taxed on worldwide income; non-residents taxed only on Seychelles-sourced income (approx — confirm)Income and Non-Monetary Benefits Tax ActView source ↗
Headline personal income tax rates
Progressive 0% to 30% (monthly bands); non-citizens have no tax-free bandIncome and Non-Monetary Benefits Tax ActView source ↗
Headline business (corporate) tax rates
15% on first SCR 1,000,000 of taxable income; 25% above SCR 1,000,000Business Tax ActView source ↗
Does Seychelles have VAT/GST?
Yes — Value Added Tax (VAT) at a standard rate of 15%Value Added Tax ActView source ↗
Main employment-tax remittance deadline
Income tax withheld remitted to SRC within 21 days of the following month via the Business Activity Statement (BAS)Income and Non-Monetary Benefits Tax ActView source ↗
Annual business tax return deadline
31 March of the year following the tax yearBusiness Tax ActView source ↗
VAT return filing
Monthly, within 21 days after the end of the reporting monthValue Added Tax ActView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Seychelles taxes income through the Income and Non-Monetary Benefits Tax (employment) and Business Tax (businesses), with a 15% VAT. The tax authority is the Seychelles Revenue Commission (SRC) and the currency is the Seychelles Rupee (SCR).
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Other Seychelles computations in the OpenAccountants Tax Library.