DoubleTaxationTaxes on salary: Seychelles preliminary data
How much income tax and social contributions are paid on a salary in Seychelles, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | SCR 985,760 ≈ €60,000 |
|---|---|
| Income tax | SCR 175,752 ≈ €10,697 |
| Employee contributions | SCR 49,288 ≈ €3,000 |
| Take-home pay | SCR 760,720 ≈ €46,303 |
| Employer contributions and payroll taxes | SCR 49,288 ≈ €3,000 |
| Employer's labour cost | SCR 1,035,048 ≈ €63,000 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 SCR 492,880 | €60,000 SCR 985,760 | €120,000 SCR 1,971,519 |
|---|---|---|---|
| Sole proprietor | SCR 95,498 21.5 % | SCR 206,396 23.3 % | SCR 505,629 28.5 % |
| Company | SCR 66,539 15.0 % | SCR 133,078 15.0 % | SCR 343,592 19.4 % |
| Sole proprietor · Presumptive Tax (Business Tax Act 2009, Tenth Schedule) | SCR 7,393 1.7 % | SCR 14,786 1.7 % | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Seychelles yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 16.429326 SCR (UN Treasury — UN operational rates of exchange, SCR per USD effective 31 Dec 2025 (in force until the next rate of 15 Jan 2026), 02/01/2026) ↗
Sources
- Seychelles Revenue Commission — Income and Non-Monetary Benefits Tax (rates effective 1 June 2018)
- Seychelles Revenue Commission — Seychelles Tax System (presumptive tax, business tax rates, withholding tax)
- Seychelles Pension Fund — Changes to the rates of contribution towards SPF (effective 1 Jan 2023)
- Seychelles Pension Fund — Mandatory contribution
- OECD Corporate Tax Statistics — statutory CIT rates (Seychelles 25% in 2026)
- UN Treasury — UN operational rates of exchange (rates effective 31 Dec 2025)
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.