Seychelles Business Tax Return Filing — Precise, Timely, Stress-Free
Seychelles entities earning locally sourced income must file a business tax return with the Revenue Commission by 31 March each year. Our team handles the preparation, calculation, and submission of your return — ensuring full compliance with the Business Tax Act.
Understanding Seychelles Business Tax Return Requirements
The Seychelles business tax return is a mandatory annual filing governed by the Business Tax Act 2009. Applicable entities must submit their return to the Seychelles Revenue Commission (SRC) on a self-assessment basis, declaring all taxable income earned within the jurisdiction.
Each return requires a complete declaration of locally sourced revenue, allowable deductions, and the resulting tax liability for the preceding calendar year. The SRC provides both a Simplified and a Large return form depending on the scale of the business.
Seychelles follows a territorial tax model — only income originating within the country attracts business tax. IBCs deriving exclusively foreign-sourced revenue are generally outside the scope of this filing, though entities forming part of a multinational group face broader obligations following the 2020 amendments to the Act.
Information Required
Income Declaration
Expense Records
Company & Tax Details
Financial Records
Returns can be submitted electronically through the SRC E-Service portal or in hardcopy. All supporting records must be retained for a minimum of seven years.
Filing Exemptions
IBCs with No Local Income
Tax-Exempt Organisations
Entities in Formal Dissolution
Non-Operational Companies
IBCs that are part of a multinational group should assess their position carefully — the 2020 amendments expanded the definition of Seychelles-sourced income for covered companies.
Penalty Structure
Late filing of return
Financial penalties imposed by the SRC for returns submitted after the 31 March deadlineLate payment of tax
Interest accrues on any outstanding tax liability from the due date until full settlementFailure to file
The Commissioner General may issue an estimated assessment based on available information if no return is receivedContinued non-compliance
Persistent failure to file or pay may result in legal proceedings and potential prosecution by the SRCBusinesses must register with the SRC within 28 days of commencing operations. Accurate record-keeping throughout the year is essential to meet your obligations.
Business Tax Return Filing Deadline
The business tax return must be filed with the SRC by 31 March of the year following the tax period.
| Tax Period | Return Preparation Window | Filing Deadline | Recurring Deadline |
|---|---|---|---|
| 1 January 2025 to 31 December 2025 | 1 January 2026 to 31 March 2026 | 31 March 2026 | 31 March each year |
| 1 January 2026 to 31 December 2026 | 1 January 2027 to 31 March 2027 | 31 March 2027 | 31 March each year |
Simplify Your Seychelles Tax Return with Our Support
Our team manages the preparation, calculation, and submission of your business tax return to the Revenue Commission — so you can focus on running your business.
Transparent Fee Structure
Our tax return filing service comes with clear, upfront pricing — no hidden charges or unexpected add-ons.
Tax Compliance Expertise
We understand the Business Tax Act 2009 and its amendments, ensuring your return accurately reflects your obligations under the territorial tax system.
Assigned Account Manager
A dedicated professional handles your tax filing from start to finish, providing continuity and personalised attention.
Advance Filing Reminders
Stay ahead of the 31 March deadline with our systematic notification process that tracks your tax calendar.
Timely Preparation & Submission
We ensure your return is calculated, reviewed, and filed well before the deadline to avoid penalties or interest.
Your Tax Return, Handled End to End
From gathering financial records to submitting the completed return with the SRC, we take care of every detail.
Straightforward Pricing for Tax Return Filing
Our Seychelles business tax return filing service is included in your compliance package. Accurate reporting shouldn't come at a premium.
For Existing Customers
For Company Transfers
What's Included
End-to-end tax return preparation
Submission to the Seychelles Revenue Commission
Tax compliance documentation & records
Assigned account manager
Proactive deadline tracking
How We Handle Your Business Tax Return
Our structured approach ensures your Seychelles tax return is prepared accurately and filed with the Revenue Commission on time.
Gather Financial Information
We begin by collecting your income records, expense documentation, and supporting financial data for the tax period in question.
Tax Calculation & Return Preparation
Our team calculates your taxable income, applies the relevant deductions, and prepares your business tax return using the appropriate SRC form.
Review & Approval
You review the completed return and supporting calculations. Once approved, we finalise the submission package for the Revenue Commission.
Filing & Confirmation
We submit your business tax return to the SRC before the 31 March deadline and provide you with confirmation of successful filing for your records.
Leave Your Business Tax Return to Us
Professionally prepared, thoroughly reviewed, and submitted on time to the Revenue Commission.
Frequently Asked Questions
Common questions about our Seychelles business tax return filing service answered.
For Seychelles entities managed through Expanship, the tax return filing service is part of your compliance package at no additional cost. For companies transferring to us with outstanding tax returns, a fee of US$225 applies per filing.
The business tax return must be filed with the SRC by 31 March of the year following the tax period. For example, the return for the 2025 calendar year is due by 31 March 2026.
IBCs earning exclusively foreign-sourced income are generally not required to file. However, if your IBC generates any Seychelles-sourced income or is part of a multinational group, additional obligations may apply under the Business Tax Act amendments. We can assess your specific situation.
You will need to supply income records, expense documentation, bank statements, and any other financial data relevant to the tax period. If you use our accounting services, much of this information will already be on file.
Yes. All tax returns submitted to the Seychelles Revenue Commission are confidential and are not disclosed publicly. Your financial information is treated with strict privacy.
Yes. We can prepare and file outstanding returns and work with the SRC on your behalf. Late filings may attract financial penalties, and the Commissioner General may issue an estimated assessment if no return is received, so it is best to address any gaps promptly.
We monitor your tax calendar and issue reminders well in advance of the 31 March deadline. Your assigned account manager will guide you through the preparation process each year.
Under the Business Tax Act, the standard rate is 15% on the first SCR 1,000,000 of taxable income and 25% on income above that threshold. Companies in the telecommunications, banking, and insurance sectors are subject to a 33% rate. IBCs with only foreign-sourced income benefit from a 0% rate.
Yes. Once the return is successfully submitted to the SRC, we provide you with a filing confirmation and copies of the submitted documentation for your records.
Need Assistance with Your Business Tax Return?
From understanding your tax obligations to filing with the Revenue Commission, our team is ready to support you.
