Tax Info
Enter Dynamic PageGeneral CIT Rate
Standard business tax: 15% on the first SCR 1 million, 25% above. Telecom, banking, insurance, alcohol & tobacco manufacturers: 25% on the first SCR 1 million, 33% above. Small business presumptive tax: 1.5% on turnover (non-VAT registered, under SCR 1M turnover).
CIT Return Due Date
The due date for corporate income tax returns is typically six months after the end of the financial year.
CIT Payment Due Date
Corporate income tax payments are generally due six months after the end of the financial year, in line with the return filing deadline.
CIT Estimated Payment Due Date
Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.
Resident Withholding Tax (Dividend/Interest/Royalty)
0/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty)
15/15/15
General VAT Rate
15%
General Capital Gain Tax Rate
Capital gains are not subject to tax in Seychelles.
Composite Effective Average Tax Rate
23.20%
Composite Effective Marginal Tax Rate
17.33%
Administrative Regions
01 - Anse-aux-Pins
02 - Anse Boileau
04 - Au Cap
05 - Anse Royale
06 - Baie Lazare
07 - Baie Sainte Anne
08 - Beau Vallon
09 - Bel Air
10 - Bel Ombre
11 - Cascade
12 - Glacis
13 - Grand'Anse Mahé
14 - Grand'Anse Praslin
15 - La Digue
16 - La Rivière Anglaise
17 - Mont Buxton
18 - Mont Fleuri
19 - Plaisance
20 - Pointe La Rue
21 - Port Glaud
22 - Saint Louis
23 - Takamaka
24 - Les Mamelles
25 - Roche Caiman
