Seychelles

Accounting and tax skills

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Payroll Social in Seychelles

Seychelles PayrollTax year 2026

Seychelles payroll for tax year 2026: Seychelles Pension Fund contributions of 5% employee and 5% employer, employer income tax withholding, non-monetary benefits tax at 15% and its values, the payroll withholding statements under the 2024 regulations, the 21st and 23rd deadlines, and penalties. Use for Seychelles employer contributions, SPF rate, payroll filing, payroll XML, or non-monetary benefits tax. Source-based; no accountant has signed it.

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Tax Overview in Seychelles

Seychelles Income TaxTax year 2026

Seychelles tax overview for tax year 2026: authority, currency, tax year, the main taxes and where each is covered, deadlines, tourism levies and immovable property tax. Use as the starting point for any Seychelles tax question, including what taxes apply to a business, a property owner or a tourism operator. Source-based; no accountant has signed it.

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Company Formation in Seychelles

Seychelles Company FormationTax year 2026

Seychelles company formation and entity choice for 2026: domestic companies under the Companies Act 1972, International Business Companies under the 2016 Act, sole traders, partnerships and special licence companies; registered agent and director rules; the 2026 IBC amendments; SRC business registration, TIN and accounting record duties. Use for form a company in Seychelles, IBC rules, or IBC TIN. Source-based; no accountant has signed it.

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Corporate Income Tax in Seychelles

Seychelles Income TaxTax year 2026

Seychelles business tax for tax year 2026 for companies, sole traders and partnerships: 15% and 25% bands, the 25% and 33% regulated sector rate, presumptive tax at 1.5%, virtual asset licensees, withholding tax on payments to non-residents, deduction at source, PAYG, the 31 March return, Tax Agent Lodgment dates and penalties. Use for Seychelles corporate tax rate, presumptive tax, business tax return due date, or withholding tax on dividends and interest. Source-based; no accountant has signed it.

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Personal Income Tax in Seychelles

Seychelles Income TaxTax year 2026

Seychelles personal income tax for tax year 2026: the Income and Non-Monetary Benefits Tax on employment emoluments, for citizens and non-citizens, with sole trader business tax linked to its own skill. Covers monthly bands, the DTAA citizen-rate rule and 183-day test, flat rates, exempt emoluments, bonus and 13th month pay, and refunds. Use for questions such as how much income tax on a Seychelles salary, non-citizen tax rate Seychelles, or GOP holder tax. Source-based; no accountant has signed it.

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VAT GST in Seychelles

Seychelles VAT / GSTTax year 2026

Seychelles Value Added Tax for tax year 2026: the 15% standard rate, zero rating and exemptions, SCR 2,000,000 compulsory and SCR 100,000 voluntary thresholds, the 2025 refusal and cancellation rules, input tax limits, the SCR 50,000 input tax credit form, VAT on imports, returns and refunds. Use for Seychelles VAT rate, register for VAT in Seychelles, voluntary VAT registration, VAT return due date, or VAT on imports. Source-based; no accountant has signed it.

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Cross Border in Seychelles

Seychelles Cross-BorderTax year 2026

Seychelles cross-border business tax for tax year 2026 under the Business Tax Act 2009 (Cap 20) as amended. Covers residence of individuals (183 days, domicile, normal residence) and entities (incorporation, management and control), the permanent establishment test in section 2A (90-day construction and services tests, dependent agents, preparatory or auxiliary exclusions), Seychelles-source rules in section 5 including the foreign passive income and economic substance rule for members of multinational groups, the final withholding tax on dividends, interest, royalties, natural resource amounts, technical services fees and insurance premiums paid to non-residents, the 33% rate on managerial fees paid by financial institutions, the 3% tax on non-resident ships and aircraft, treaty precedence and the MLI principal purpose test.

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Transfer Pricing in Seychelles

Seychelles Transfer PricingTax year 2026

Seychelles transfer pricing for tax year 2026: the arm's length rule in Business Tax Act section 54, the Related Party Dealings Schedule, documentation triggers of SR 1,000,000 turnover, 10% of turnover and SR 50,000,000, the EUR 100 million masterfile, the 21-day production rule, record keeping and additional tax. Use for Seychelles related party schedule, RPD, TP documentation threshold or masterfile. Source-based; no accountant has signed it.

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