Seychelles vs Liechtenstein
Corporate Tax Comparison
Time of Update: Seychelles: 4/06/2026 / Liechtenstein: 4/05/2026
Compare Seychelles and Liechtenstein corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Seychelles vs Liechtenstein Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Seychelles
Liechtenstein
General 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).
General CIT Rate:
12.5
CIT Return Due Date:
The due date for corporate income tax returns is typically six months after the end of the financial year.
CIT Return Due Date:
July 1st (may be postponed)
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 Payment Due Date:
Within 30 days of receiving the evaluation.
CIT Estimated Payment Due Date:
Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.
CIT Estimated Payment Due Date:
Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.
Withholding Tax (WHT)
Seychelles
Liechtenstein
Resident Withholding Tax (Dividend/Interest/Royalty):
0/NA/NA
Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Seychelles
Liechtenstein
General Capital Gain Tax Rate:
Capital gains are not subject to tax in Seychelles.
General Capital Gain Tax Rate:
The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.
Effective Tax Rate (ETR)
Seychelles
Liechtenstein
Composite Effective Average Tax Rate:
23.20%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
17.33%
Composite Effective Marginal Tax Rate:
