Seychelles
Sources and data for the Seychelles
Every value the calculators use, with its effective dates and a link to the official source.
Monthly income tax bands for citizens
- Current value
Table with 4 brackets
SR 0 / SR 8,555.50 0% SR 8,555.50 / SR 10,000 15% SR 10,000 / SR 83,333 20% SR 83,333 + 30% - From
- 1 June 2018
- Checked on
- 29 October 2026
Monthly income tax bands for non-citizens
No verified figure for today
VAT standard rate
- Current value
- 15%
- From
- 1 January 2010
- Source
- Seychelles Revenue CommissionSeychelles Tax System: business tax, VAT, withholding and property tax
- Checked on
- 29 October 2026
Compulsory VAT registration threshold (taxable supplies)
- Current value
- SR 2,000,000
- From
- 1 January 2010
- Source
- Seychelles Revenue CommissionSeychelles Tax System: business tax, VAT, withholding and property tax
- Checked on
- 29 October 2026
Minimum taxable supplies for voluntary VAT registration
- Current value
- SR 100,000
- From
- 1 January 2025
- Source
- Seychelles Revenue CommissionSeychelles Tax System: business tax, VAT, withholding and property tax
- Checked on
- 29 October 2026
Business tax bands for sole traders and partnerships (a year)
- Current value
Table with 3 brackets
SR 0 / SR 102,666 0% SR 102,666 / SR 1,000,000 15% SR 1,000,000 + 25% - From
- 1 January 2022
- Source
- Seychelles Revenue CommissionFrequently asked questions: business tax rates effective January 2022
- Checked on
- 29 October 2026
Business tax bands for companies (a year)
- Current value
Table with 2 brackets
SR 0 / SR 1,000,000 15% SR 1,000,000 + 25% - From
- 1 January 2022
- Source
- Seychelles Revenue CommissionFrequently asked questions: business tax rates effective January 2022
- Checked on
- 29 October 2026
Presumptive tax rate on annual turnover
- Current value
- 1.5%
- From
- 1 January 2013
- Source
- Seychelles Revenue CommissionSeychelles Tax System: business tax, VAT, withholding and property tax
- Checked on
- 29 October 2026
Presumptive tax: turnover must stay below
- Current value
- SR 1,000,000
- From
- 1 January 2013
- Source
- Seychelles Revenue CommissionSeychelles Tax System: business tax, VAT, withholding and property tax
- Checked on
- 29 October 2026
Immovable property tax rate on market value
- Current value
- 0.5%
- From
- 1 January 2020
- Source
- Seychelles Revenue CommissionSeychelles Tax System: business tax, VAT, withholding and property tax
- Checked on
- 29 October 2026
Withholding tax rates
- Current value
- Dividend, interest, royalty, natural resource amount or technical service fee paid to a non-resident 15%
- Insurance premium paid to a non-resident 5%
- Payment to a non-resident entertainer or sports person for a performance in Seychelles 5%
- Interest on current, fixed deposit and call deposit accounts 5%
- Payment to a specified business (contractor, mechanic, hirer of plant or omnibus) 1.5%
- From
- 1 January 2020
- Source
- Seychelles Revenue CommissionSeychelles Tax System: business tax, VAT, withholding and property tax
- Checked on
- 29 October 2026
SPF contribution paid by the employee
- Current value
- 5%
- From
- 1 January 2023
- Source
- Seychelles Pension FundChanges to the rates of contribution towards SPF (notice of 8 December 2022)
- Checked on
- 29 October 2026
SPF contribution paid by the employer
- Current value
- 5%
- From
- 1 January 2023
- Source
- Seychelles Pension FundChanges to the rates of contribution towards SPF (notice of 8 December 2022)
- Checked on
- 29 October 2026
SPF contribution paid by a self-employed worker
- Current value
- 10%
- From
- 1 January 2023
- Source
- Seychelles Pension FundChanges to the rates of contribution towards SPF (notice of 8 December 2022)
- Checked on
- 29 October 2026
National minimum wage an hour (continuous, fixed-term and part-time workers)
- Current value
- SR 40.95
- From
- 1 April 2025
- Checked on
- 29 October 2026
National minimum wage an hour (casual workers)
- Current value
- SR 47.19
- From
- 1 April 2025
- Checked on
- 29 October 2026
Paid annual leave in a full year (working days)
- Current value
- 21 days
- From
- 1 January 1991
- Checked on
- 29 October 2026
Annual leave earned for each month of employment (working days)
- Current value
- 1.75 days
- From
- 1 January 1991
- Checked on
- 29 October 2026
Minimum consecutive days of leave an employer must see taken in a year
- Current value
- 14 days
- From
- 1 January 1991
- Checked on
- 29 October 2026
Accumulated leave days above which cash conversion pays one and a half times
- Current value
- 42 days
- From
- 1 January 1991
- Checked on
- 29 October 2026
Paid sick leave in 12 months
- Current value
- 21 days
- From
- 31 May 2019
- Checked on
- 29 October 2026
Unpaid sick leave after paid sick leave runs out
- Current value
- 60 days
- From
- 1 January 1991
- Checked on
- 29 October 2026
Sick leave to care for a child under 12 years, on top of own sick leave
- Current value
- 7 days
- From
- 31 May 2019
- Checked on
- 29 October 2026
Paid maternity leave
- Current value
- 16 weeks
- From
- 14 May 2018
- Checked on
- 29 October 2026
Weeks of paid maternity leave that must follow the birth
- Current value
- 12 weeks
- From
- 1 January 1991
- Checked on
- 29 October 2026
Paid paternity leave (consecutive working days)
- Current value
- 10 days
- From
- 14 May 2018
- Checked on
- 29 October 2026
Months after the birth in which paternity leave must be taken
- Current value
- 4 months
- From
- 1 June 2015
- Checked on
- 29 October 2026
Notice by employer or worker, standard contract
- Current value
- 1 month
- From
- 1 January 1995
- Checked on
- 29 October 2026
Notice by employer or worker during probation
- Current value
- 7 days
- From
- 1 January 1995
- Checked on
- 29 October 2026
Notice by employer or worker, casual worker
- Current value
- 1 day
- From
- 1 January 1995
- Checked on
- 29 October 2026
Longest probation without the competent officer's approval
- Current value
- 6 months
- From
- 1 January 1995
- Checked on
- 29 October 2026
Compensation: days of wages for each completed month of service
- Current value
- 0.83 days
- From
- 2 August 1999
- Checked on
- 29 October 2026
Compensation multiplier for fixed-term contracts
- Current value
- 2
- From
- 2 August 1999
- Checked on
- 29 October 2026
Years of continuous service before resignation or retirement earns compensation
- Current value
- 5 years
- From
- 2 August 1999
- Checked on
- 29 October 2026
Overtime: hours' pay for one hour on a week-day
- Current value
- 1.5
- From
- 1 January 1991
- Checked on
- 29 October 2026
Overtime: hours' pay for one hour on a holiday (Sunday or public holiday)
- Current value
- 2
- From
- 1 January 1991
- Checked on
- 29 October 2026
Overtime for shift workers: hours' pay for one hour on a public holiday
- Current value
- 3
- From
- 1 January 1991
- Checked on
- 29 October 2026
Longest overtime in a month (hours)
- Current value
- 60 hours
- From
- 1 January 1991
- Checked on
- 29 October 2026
Pay for a day worked on a holiday, as a multiple of the day's pay
- Current value
- 2
- From
- 1 January 1991
- Checked on
- 29 October 2026
Thirteenth month pay: basic monthly salary above which a worker is not eligible
No verified figure for today