Source-cited draft: vat / gst 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 VAT rate
15%Value Added Tax Act — https://src.gov.sc/seychelles-tax-system/
Zero-rated supplies
0% on specified supplies including certain exports and prescribed goods/servicesValue Added Tax Act — https://src.gov.sc/seychelles-tax-system/
Exempt supplies
Certain supplies (e.g. specified financial, health and education services) are exempt from VATValue Added Tax Act — https://src.gov.sc/seychelles-tax-system/
Compulsory registration threshold
SCR 2,000,000 of taxable supplies in the relevant periodValue Added Tax Act — https://src.gov.sc/seychelles-tax-system/
Voluntary registration threshold
Available for taxable supplies between SCR 100,000 and SCR 2,000,000 (effective 1 January 2025)Value Added Tax Act — https://relinconsultants.com/vat-registration-in-seychelles/
VAT return frequency and deadline
Monthly, filed within 21 days following the end of the reporting monthValue Added Tax Act — https://relinconsultants.com/vat-registration-in-seychelles/
VAT on imports
VAT is charged on imported goods at the point of importation (collected by Customs)Value Added Tax Act — https://www.vatitstream.com/compliance/seychelles
Reverse charge on imported services
A reverse charge may apply to imported services received by a registered person, who self-accounts for VATValue Added Tax Act — https://www.vatitstream.com/compliance/seychelles
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Other Seychelles computations in the OpenAccountants Tax Library.