Seychelles PAYE
Calculator 2025/26

Four monthly bands: 0% on first SCR 8,555.50; 15% on SCR 8,555.51–10,000; 20% on SCR 10,000.01–83,333; 30% above SCR 83,333. The monthly tax-free threshold is SCR 8,555.50 (SCR 102,666 per year). All bands are applied to monthly taxable income after SPF deduction.

Employees contribute 5% of gross salary to the Seychelles Pension Fund (SPF) for pension purposes. Employers contribute a matching 5%. Contributions are administered by the SPF and are separate from the income tax administered by the SRC. There is no NSSF, SDL, or WCF in Seychelles.

The Seychelles Revenue Commission (SRC) administers all income tax including PAYE. Employers must register with the SRC, withhold monthly PAYE from employee salaries, and remit by the 21st of the following month. Pension contributions are managed separately through the Seychelles Pension Fund (SPF).

PAYE must be filed and paid to the SRC by the 21st of the month following the payroll month. Late payments attract penalty interest. Employers must file a monthly PAYE return even if no tax is due. Seychelles has no SDL or WCF obligations, simplifying payroll compliance compared to some regional peers.

The monthly tax-free threshold is SCR 8,555.50 (SCR 102,666 per year). Gross monthly income up to this amount is exempt from PAYE. Above the threshold, progressive rates of 15%, 20%, and 30% apply to income bands topping out at SCR 83,333 per month where the 30% rate begins.

No — Seychelles does not have a Skills Development Levy (SDL) or Workers' Compensation Fund (WCF). These are Tanzania-specific levies and do not apply in Seychelles. Seychelles employers only need to deal with PAYE (remit to SRC by 21st) and pension contributions (remit to SPF separately).