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Tax and Contribution Rates

Business Tax

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.


Income and Non-Monetary Benefits Tax

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.


Trades Tax

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.


Excise Tax

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.


Know more about
Exchange Of Information
Self-Assessment for Business Tax
The Self-Assessment System – Assessing your own tax liabilities
Value Added Tax
The Tax and Customs Agent Board (TACAB)
Lodgment of Partnership Business Tax Return
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