• 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)

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

    Stamp Duty

    Capital Duty

    Other Taxes

    Yes (GST)

    VAT Standard Rate

    VAT Reduced Rate(s)

    VAT Registration Threshold
    SCR 2,000,000

    VAT Filing & Payment

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

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