Seychelles business tax calculator 2026
Business tax in Seychelles is charged on the taxable income of a business activity, which is assessable income less allowable deductions. The rate depends on the structure of the business.
The bands below have applied since 1 January 2022. Enter your annual taxable income to see the tax.
How it's calculated
- A sole trader or partnership pays 0% % on the first SR 102,666, then 15% % up to SR 1,000,000.
- A company pays 15% % on the first SR 1,000,000.
- Both structures pay 25% % on every rupee above SCR 1 million. Each rate applies only to its own slice.
An example
A sole trader with taxable income of SCR 500,000 pays nothing on the first SCR 102,666 and 15 % on the remaining SCR 397,334. The tax is SCR 59,600.10. A company with the same income pays 15 % of SCR 500,000, which is SCR 75,000.
Frequently asked questions
When is the business tax return due?
The SRC FAQ says every business must lodge its return by 31 March of the following year, even when the income is nil or the business made a loss.
Can I pay during the year?
Yes. The Pay As You Go scheme lets a business pay monthly, on the 21st of the following month, with the Business Activity Statement.
Is there a simpler regime for small businesses?
A business with annual turnover below SCR 1 million can use presumptive tax at a flat rate on turnover. Our presumptive tax calculator covers it.
Key terms
- Taxable income
- Assessable income of a business less the deductions the law allows.
- Sole trader
- An individual who runs a business in their own name.
- BAS
- The Business Activity Statement used to pay tax to the SRC.
Up-to-date official data
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