Source-cited draft: tax overview for Seychelles (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Every figure is drawn from this 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).
OpenAccountants prepares, checks and files company and personal returns in Seychelles, before the deadline. Start with a free 30-minute call.
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