Seychelles tax estimates from your sandbox data — illustrative, not a filing.
Total tax owed in the next 30 days
SCR 17,983
PAYE remittance — due 15 Jun 2026
Next: VAT return due 31 Jul 2026 (SCR 8,603). Business Tax return due 31 Mar 2027 (SCR 11,280).
Business Tax
Gross revenue (YTD)
SCR 115,600
Paid rentals, 2026
Deductible expenses
SCR 40,400
Operating costs, 2026
Taxable income
SCR 75,200
Revenue − expenses
Business Tax due
SCR 11,280
Tiered SBT — 15% band
How your Business Tax is calculated
Gross revenueSCR 115,600
Less deductible expenses− SCR 40,400
Taxable incomeSCR 75,200
Business Tax (15% on the first SCR 1,000,000)SCR 11,280
Business Tax dueSCR 11,280
Tiered SBT: the first SCR 1,000,000 of taxable income is taxed at 15%, and any amount above it at 25%. Your taxable income sits within the 15% band.
Gross revenue is below SCR 1,000,000 — you may qualify for a small business concession. Confirm eligibility with the Seychelles Revenue Commission (SRC).
Business Tax is filed annually. The 2026 return is due 31 Mar 2027 — file with the SRC.
VAT (Value Added Tax)
VAT collected (output)
SCR 13,590
15% of SCR 90,600 revenue
VAT paid (input)
SCR 4,988
15% of SCR 33,250 expenses
VAT due
SCR 8,603
Payable to the SRC
VAT registration
StatusRegistered
Standard rate15%
Filing frequencyQuarterly
Next return due31 Jul 2026
Output VAT is charged on rental revenue; input VAT on operating expenses is reclaimable. VAT due is output minus input — a negative figure is refundable.
Payroll & PAYE
Gross salaries
SCR 92,500
5 employees · May 2026
PAYE withheld
SCR 8,733
Income tax deducted
Pension — employee
SCR 4,625
SPF · 5% of gross
Pension — employer
SCR 4,625
SPF · 5% of gross
May 2026 payslips
Employee
Role
Gross
PAYE
Pension (employee)
Pension (employer)
Net pay
Antoine Henriette
Driver
SCR 9,000
SCR 0
SCR 450
SCR 450
SCR 8,550
Marie-Flore Confait
Front desk
SCR 11,500
SCR 402
SCR 575
SCR 575
SCR 10,523
Bernard Hoarau
Fleet lead
SCR 16,000
SCR 1,257
SCR 800
SCR 800
SCR 13,943
Cynthia Mussard
Bookkeeper
SCR 22,000
SCR 2,397
SCR 1,100
SCR 1,100
SCR 18,503
Roland Vidot
Operations manager
SCR 34,000
SCR 4,677
SCR 1,700
SCR 1,700
SCR 27,623
Total — 5 employees
SCR 92,500
SCR 8,733
SCR 4,625
SCR 4,625
SCR 79,142
Total remitted to the SRC: SCR 17,983 — PAYE SCR 8,733 + employee pension SCR 4,625 + employer pension SCR 4,625. PAYE is due by the 15th of the following month; both pension (SPF) contributions are 5% of gross salary.
Projected annual revenueSCR 277,440 (SCR 115,600 over 5 months, annualised)
Estimated TMT (May 2026)SCR 0
Car-hire businesses are TMT-applicable, but projected annual revenue (SCR 277,440) is below the SCR 1,000,000 threshold — so TMT is SCR 0 for now. It begins once annualised revenue crosses SCR 1,000,000.
Tax Deadlines
PAYE remittance
PAYE income tax + employee & employer pension (SPF), due 15 days after month-end.
SCR 17,983
15 Jun 2026 · in 26 daysDue soon
VAT return
Quarterly — file and pay VAT for the April–June quarter.
SCR 8,603
31 Jul 2026 · in 72 daysUpcoming
Business Tax return
Annual — file the 2026 return with the SRC.
SCR 11,280
31 Mar 2027 · in 315 daysUpcoming
SLA Licensing
1 licence expired. Honda Vezel (S56789) — road tax expired 4 May 2026. Renew with the SLA before the vehicle returns to service.
Fleet licence status
Vehicle
SLA licence
Road tax
Insurance
Toyota Yaris Cross
S12345
28 Feb 2027Valid
30 Nov 2026Valid
31 Jan 2027Valid
Hyundai i10
S23456
31 Dec 2026Valid
31 Oct 2026Valid
15 Dec 2026Valid
Kia Picanto
S34567
30 Apr 2027Valid
31 Jan 2027Valid
31 Mar 2027Valid
Suzuki Jimny
S45678
31 Mar 2027Valid
31 Dec 2026Valid
28 Feb 2027Valid
Honda Vezel
S56789
31 Jan 2027Valid
4 May 2026Expired
30 Nov 2026Valid
Nissan Note
S67890
15 Aug 2027Valid
28 Feb 2027Valid
15 Jan 2027Valid
Toyota Vitz
S78901
31 May 2027Valid
15 Dec 2026Valid
30 Apr 2027Valid
Suzuki Swift
S89012
15 Mar 2027Valid
31 Mar 2027Valid
31 Dec 2026Valid
SLA licensing requirements
All commercial vehicles operating in Seychelles must hold a valid Seychelles Licensing Authority (SLA) licence. Fees and deadlines are set by the Ministry of Transport.
Annual renewal
Renew the SLA licence before expiry. Late renewals incur a penalty of SCR 100–500 depending on vehicle class.
Road tax
Road tax is payable annually at the time of SLA renewal. The amount varies by vehicle age and engine capacity.
Insurance requirement
Third-party insurance is mandatory. A copy must be presented at SLA renewal — keep policies active year-round.
Inspection
Vehicles over 3 years old require an annual roadworthiness inspection at the SLA testing centre before renewal.
Source: Seychelles Licensing Authority (SLA). Always verify current fees and deadlines directly with the SLA or the Ministry of Transport.
Figures are illustrative sandbox estimates, not a tax calculation or filing. The full product handles real VAT, Business Tax, PAYE and licensing with the SRC and SLA.