Company tax in Seychelles: rates and returns
Companies in Seychelles pay corporate income tax at a headline rate of Business tax 15% to 25% (33% for some regulated sectors), administered by Seychelles Revenue Commission (SRC). VAT is charged at 15%. Rates are set in the budget and change, so confirm the current figure with Seychelles Revenue Commission (SRC).
What you file
- 1 An annual corporate income tax return to Seychelles Revenue Commission (SRC).
- 2 VAT returns (15%) if registered — compulsory once turnover passes SCR 1 million.
- 3 Employee taxes monthly if you pay salaries.
Frequently asked questions
What is the corporate tax rate in Seychelles?
The headline corporate income tax rate in Seychelles is Business tax 15% to 25% (33% for some regulated sectors) (administered by Seychelles Revenue Commission (SRC)). Confirm the current rate with Seychelles Revenue Commission (SRC).
More on Seychelles
- Register a company — Seychelles
- VAT / sales tax — Seychelles
- Hiring staff — Seychelles
- Start a business — Seychelles
- Data protection — Seychelles
- Tax clearance — Seychelles
- Empowerment / B-BBEE — Seychelles
- Licences & permits — Seychelles
- Payroll & employee tax — Seychelles
- Importing & customs — Seychelles
- Annual returns — Seychelles
- Full Seychelles compliance guide
Company tax elsewhere in SADC
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Reviewed June 2026 from official sources. General information only — confirm with Seychelles Revenue Commission (SRC) or a registered professional.