Business compliance in Seychelles
Everything a business must do to stay compliant in Seychelles — tax with Seychelles Revenue Commission (SRC), company registration with Registrar of Companies, labour, data and licences. Plain English, no jargon.
Revenue authority
Seychelles Revenue Commission (SRC)
Companies registry
Registrar of Companies
Corporate tax
Business tax 15% to 25% (33% for some regulated sectors)
VAT
15% (register at SCR 1 million)
Labour law
Employment Act
Social security
social-security / pension contributions (20% employer + 2.5% employee)
Data protection
Data Protection Act
Empowerment / localization
no broad empowerment framework
LABOUR LAW
WHAT IS IT?
Employment in Seychelles is governed by the Employment Act, with contributions to social-security / pension contributions (20% employer + 2.5% employee).
WHEN DOES IT APPLY?
From day one of hiring your first employee in Seychelles. Statutory minimums and written terms apply immediately — there is no informal grace period.
HOW TO COMPLY?
Put every employee on a written contract, register as an employer with Seychelles Revenue Commission (SRC) and social-security / pension contributions (20% employer + 2.5% employee), withhold and remit employee taxes, and meet the minimum conditions on hours, leave and termination set by the Employment Act.
WHY IT MATTERS?
Unfair-dismissal claims, labour-inspector findings and unpaid social-security / pension contributions (20% employer + 2.5% employee) contributions carry penalties and back-pay orders — and can jeopardise work permits for foreign staff. Always confirm the current detail with Seychelles Revenue Commission (SRC) or a local professional.
TAX & CUSTOMS
WHAT IS IT?
Business tax in Seychelles is run by Seychelles Revenue Commission (SRC). Companies pay corporate income tax (headline rate Business tax 15% to 25% (33% for some regulated sectors)) and most charge VAT at 15%; cross-border goods attract customs duty.
WHEN DOES IT APPLY?
From the moment you incorporate and start trading. VAT registration becomes compulsory once taxable turnover passes SCR 1 million.
HOW TO COMPLY?
Register for a tax number with Seychelles Revenue Commission (SRC), file the required returns (corporate income tax, VAT, employee taxes) on time, and keep proper records. Register separately for customs if you import or export.
WHY IT MATTERS?
Late or missing returns attract penalties and interest, and Seychelles Revenue Commission (SRC) can raise estimated assessments or withhold your tax-compliance status — stalling tenders, contracts and banking. Always confirm the current detail with Seychelles Revenue Commission (SRC) or a local professional.
COMPANY REG
WHAT IS IT?
Companies in Seychelles are incorporated and kept on record by Registrar of Companies.
WHEN DOES IT APPLY?
Before you trade through a company. A sole proprietor may only need a business-name registration, but a company must be incorporated and kept in good standing.
HOW TO COMPLY?
Reserve a name and file incorporation documents with Registrar of Companies, appoint directors, then register the company for tax with Seychelles Revenue Commission (SRC). Keep annual filings and ownership details current.
WHY IT MATTERS?
Trading through an unregistered or lapsed company, or failing to keep filings up to date, risks penalties, personal liability and deregistration. Always confirm the current detail with Seychelles Revenue Commission (SRC) or a local professional.
B-BBEE / LOCALIZATION
WHAT IS IT?
Seychelles's empowerment / localization angle: no broad empowerment framework.
WHEN DOES IT APPLY?
Mainly when you bid for government work or large contracts, and for licences in some regulated sectors. Buyers often ask for proof before contracting.
HOW TO COMPLY?
Establish your status under no broad empowerment framework, and build local ownership, employment and procurement where the framework rewards it. Keep your proof current.
WHY IT MATTERS?
Without the right status you lose points — or are excluded — on tenders and supplier programmes. Always confirm the current detail with Seychelles Revenue Commission (SRC) or a local professional.
POPIA / PRIVACY
WHAT IS IT?
Data protection in Seychelles is governed by the Data Protection Act.
WHEN DOES IT APPLY?
Whenever you process personal information about customers, staff or suppliers — which covers almost every business.
HOW TO COMPLY?
Process data lawfully and for a clear purpose, get consent where required, keep it secure, appoint an information officer where the law requires one, and handle breaches and access requests properly.
WHY IT MATTERS?
Regulators can impose fines and enforcement notices, and cross-border data transfers can be restricted — on top of the reputational damage of a breach. Always confirm the current detail with Seychelles Revenue Commission (SRC) or a local professional.
LICENCES & PERMITS
WHAT IS IT?
Beyond the universal registrations, Seychelles requires sector-specific licences — construction, private security, financial services, food and health, alcohol, transport and more each have their own regulator.
WHEN DOES IT APPLY?
Before you operate in the regulated activity — often before you can even tender or import.
HOW TO COMPLY?
Identify your sector regulator(s), meet their requirements (registration, premises, qualifications, standards) and renew on time. A municipal trading licence and zoning often apply on top.
WHY IT MATTERS?
Operating without the right licence can mean fines, closure, confiscated goods and disqualification from contracts. Always confirm the current detail with Seychelles Revenue Commission (SRC) or a local professional.
Where to go
Seychelles — frequently asked questions
What is the corporate tax rate in Seychelles?
Seychelles Revenue Commission (SRC) levies corporate income tax at Business tax 15% to 25% (33% for some regulated sectors). VAT is charged at 15%. Rates are set in the budget and change — always confirm the current figure with Seychelles Revenue Commission (SRC).
How do I register a company in Seychelles?
Companies in Seychelles are incorporated with Registrar of Companies: reserve a name, file the incorporation documents, appoint directors, then register the company for tax with Seychelles Revenue Commission (SRC).
When must I register for VAT in Seychelles?
VAT registration becomes compulsory once your taxable turnover passes SCR 1 million. You can often register voluntarily below that — check with Seychelles Revenue Commission (SRC).
What labour law applies in Seychelles?
Employment in Seychelles is governed by the Employment Act, with social-security contributions to social-security / pension contributions (20% employer + 2.5% employee). Written contracts and statutory minimums apply from the first employee.
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Reviewed June 2026 from official sources. General information only, not legal, tax or accounting advice — confirm with Seychelles Revenue Commission (SRC) or a registered professional.