• Seychelles Tax Features

  • Taxable Basis
    Both Seychelles tax resident companies and foreign companies are taxed only on income generated in Seychelles

    Taxable Period
    Calendar year

    Corporation Tax Rate(s)
    • International Business Companies (IBCs) at 0%
    • Special License Companies (CSLs) at 1.5%
    • Other companies (business tax) at 25% on first SCR 1,000,000 and 30% on remainder except for some financial institutions, telecom companies, alcohol producers, etc at 33%.

    Ordinary Tax Losses
    Can be carried forward for 5 years. No carry back

    Capital Gains
    Not taxable

    Capital Gains Tax Rate(s)
    0%

    Capital Losses
    Not tax-deductible since capital gains are not taxable

    Stamp Duty
    No

    Capital Duty
    Yes

    Other Taxes
    N/A

    VAT
    Yes (GST)

    VAT Standard Rate
    15%

    VAT Reduced Rate(s)
    0%

    VAT Registration Threshold
    SCR 2,000,000

    VAT Filing & Payment
    Monthly

Compare Seychelles to other jurisdictions and see the difference in corporation tax rates, tax residency requirements, VAT rates, capital gain taxes, etc.

Read more
Follow Us
Specialist writers View All
Copyright © 2012 - 2019 Offtax Ltd. All rights reserved. Compare Countries News & Articles About Join Us Directory Contact Us