Seychelles Personal Income Tax
Detailed personal income tax rates and rules for Seychelles in 2026.
Income TaxSCR
Seychelles levies progressive income tax with rates from 0% to 30%. The first SCR 150,000 is tax-free. Employment income is subject to PAYE withholding. International Business Companies (IBCs) are exempt from personal income tax for non-resident directors.
| Income Range (SCR) | Tax Rate |
|---|---|
| Rs 0 – Rs 150K | 0% |
| Rs 150K – Rs 600K | 15% |
| Rs 600K+ | 30% |
Filing Deadline
March 31 of the following year
Residency Rule
An individual is resident if present in Seychelles for more than 183 days in a year.
How Seychelles Income Tax compares
Seychelles’s top personal income tax rate of 30% is the 92nd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Seychelles
30%
Africa average
32.3%
Global average
27.7%
