Seychelles Corporate Income Tax
Detailed corporate income tax rates and rules for Seychelles in 2026.
Corporate TaxSCR
The standard corporate tax rate is 25% on the first SCR 1 million and 30% on income above that. International Business Companies (IBCs) pay 1.5% corporate tax. Special licence companies benefit from a 1.5% rate. Companies in the tourism and fisheries sectors may qualify for incentives.
Standard Rate
25%
How Seychelles Corporate Tax compares
Seychelles’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Africa’s regional average of 27.1%.
Seychelles
25%
Africa average
27.1%
Global average
22.2%
