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Seychelles: Domestic Corporate Taxation

Business Tax Rates

Tax rates for sole traders and partnerships are as follows:

Insurance Threshold (SR) Rate
Nil - 150,000 0%
the next 850,000 15%
Over 1m 33%

For companies and trusts, the following rates apply:

Insurance Threshold (SR) Rate
First 1m 25%
Above 1m 33%

Note that an entity with a Certificate of Approval under the Investment Promotion Act 1994 may be exempt from part or all of the Business Tax, or may have special deductions or tax credits. Companies in the International Trade Zone also have tax privileges.



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