Source-cited draft: tax overview for Seychelles (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| The Seychelles tax system at a glance | 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). | |
| Tax year | Calendar year, 1 January to 31 DecemberBusiness Tax Act | |
| Currency | Seychelles Rupee (SCR)Seychelles Revenue Commission | |
| Tax authority | Seychelles Revenue Commission (SRC)Seychelles Revenue Commission Act | |
| Personal residence basis of taxation | Residents taxed on worldwide income; non-residents taxed only on Seychelles-sourced incomeIncome and Non-Monetary Benefits Tax Act | |
| Headline personal income tax rates | Progressive 0% to 30% (monthly bands); non-citizens have no tax-free bandIncome and Non-Monetary Benefits Tax Act | |
| Headline business (corporate) tax rates | 15% on first SCR 1,000,000 of taxable income; 25% above SCR 1,000,000Business Tax Act |
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 library.
| Does Seychelles have VAT/GST? | Yes — Value Added Tax (VAT) at a standard rate of 15%Value Added Tax Act |
| 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 Act |
| Annual business tax return deadline | 31 March of the year following the tax yearBusiness Tax Act |
| VAT return filing | Monthly, within 21 days after the end of the reporting monthValue Added Tax Act |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.