Top income tax
15.0%
Territorial system
Corporate tax
25.0%
VAT
15.0%
standard rate
Tax residency
183 days
6 tax treaties
Seychelles tax profile
Data year: 2025
- Tax system
- Territorial Territorial system - only Seychelles-sourced income is taxed. Foreign-sourced income not subject to tax.
- Top PIT rate
- 15.0%
- Corporate tax rate
- 25.0%
- VAT
- 15.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 0.0%
- Social security (employer)
- 0.0%
- Dividend withholding
- 0.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 6
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present in Seychelles for 183+ days in a year.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- Seychelles Revenue Commission (accessed Mar 23, 2026) PIT, business tax, VAT