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GST Rates
Schedule 2, Regulations 34 and 35

Services - PART 2

Column 1 Column 2
Description Rate
1. A person carrying on the business of a hotel, guest houses or self-catering establishment

15%
2. A person carrying on the business of a cafe or restaurant operated from premises leased from or within a hotel, guest houses or self-catering establishment

15%
3. A person carrying on the business of a restaurant or café not being a restaurant or café operated within the premises of a hotel, guesthouse or self-catering establishment.

15%
4. A person carrying on the business of providing passenger air transport services in respect of all international flights that originate from Seychelles.

15%
5. A person carrying on the business of providing fixed or rotary wing passenger air transport services in respect of all domestic flights.

15%
6. A person carrying on the business of providing domestic ferry services for the transport of freight or passengers

15%
7. A person carrying on the business of boat or yacht charter (including a liveaboard).

15%
8. A person carrying on the business of a car hire operator

15%
9. A person carrying on the business of a underwater dive operator or dive centre

15%
10. A person carrying on the business of a water sport operator

15%
11. (i) Travel Agent on own services
(ii) Travel Agent on contracted services

15%
0%
12. (i) Tour Operator own services
(ii) Tour Operator on contracted services

15%
0%
13. A person carrying on the business as a tour and/or tourist guide.

15%
14. A person carrying on the business as an equestrian operator

15%
  • Where actual payments are received for the above mentioned services after November 01st 2011 with respect to services made prior to November 01st 2011, the GST liability is 12% (the official GST rate prior to November 01st 2011).

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