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Tax and Contribution Rates
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Business Tax
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Business tax is generally a tax levied on the taxable income of a business; ie, its assessable income less
any allowable deductions.
See Business Tax rates.
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Income and Non-Monetary Benefits Tax
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Income and Non-Monetary Benefits Tax is a tax levied on employees and the employers
and has replaced the previous social security contribution.
The Income Tax (emoluments, e.g salary, allowances) is payable by employees, whereas the
Non-Monetary Benefits Tax (e.g. motor vehicle, accommodation) is payable by the employers.
See
Income and Non-Monetary Benefits Tax rates.
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Trades Tax
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Trades Tax is a tax generally levied on imported
goods into the Seychelles. The amount of tax is determined
by the amount stated in the Schedules of the prevailing law.
See
Trades Tax rates.
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Excise Tax
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Excise tax is a tax levied on four excisable goods (Cigarettes or tobacco, Alcohol, Motor Vehicles and Petroleum Products) imported or locally manufactured in Seychelles.
See
Excise Tax rates.
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