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Seychelles: Personal Taxation

Introduction

The only significant tax bearing on individuals is the Income & Non-Monetary Benefit Income Tax which replaced the social security tax in July 2010. There are no capital gains, gift, property or estate taxes. Foreign-source income is untaxed. There are import duties on many items and there is a value-added tax at a rate of 15%. This was introduced on 1 January 2013, since when, there have been some amendments to the list of exempted items.

 

 

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