Seychelles PAYE
Calculator 2025/26

SRC progressive tax (0%–30%), SPF pension 5% (employee). Monthly computation per SRC bands. Tax-free threshold SCR 8,555.50/month.

✦ Includes AI Advisor SRC 2025/26 Verified SPF Pension · SRC SCR · Seychellois Rupee

Last verified: July 2025 · Source: SRC (src.gov.sc) · Business Tax Act 2009 · Finance Act 2024/25

Also see: Seychelles VAT Calculator

2025/26 Key Facts: PAYE bands — tax-free threshold SCR 8,555.50/month (SCR 102,666/year). Top rate 30% above SCR 83,333/month. Pension (SPF): 5% employee + 5% employer. No SDL or WCF in Seychelles — SRC administers income tax only. PAYE due to SRC by 21st of following month.

Enter Your Details Seychellois Rupee · SCR
Payroll ScopeStandard SPF-covered employment

This calculator uses the standard SPF-covered employment case published by SRC and SPF.

Monthly Gross Salary SCR 1,500,000
SCR 100,000SCR 20,000,000
Or type exact monthly amountBefore any deductions
SCR
Active DeductionsToggle to include / exclude
SPF Pension
5% employee

SPF Pension employee contribution (5%) is deductible from taxable income before PAYE is calculated. Employer SPF Pension (5%) is an additional cost shown in the employer chart. No SPF cap — applies to full gross salary.

Monthly Take-Home Pay
SCR 0
After PAYE, SPF pension & all deductions
Effective Tax Rate 0%
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SRC 2025/26 Monthly Bands ▾
SCR 0 – 8,555.500% — exempt
SCR 8,555.51 – 10,00015% on excess above 8,555.50
SCR 10,000.01 – 83,33320% on excess above 10,000
Above SCR 83,33330% on excess above 83,333

Calculated monthly on gross salary after SPF deduction. Tax-free threshold: SCR 8,555.50/month (SCR 102,666/year). Administered by SRC (src.gov.sc).

Seychelles Pension Fund (SPF) Rates 2025 ▾
Employee pension (SPF)5% of gross salary
Employer pension (SPF)5% of gross salary

Pension contributions administered by the Seychelles Pension Fund (SPF). Seychelles has no SDL or WCF. PAYE due to SRC by 21st of following month. Pension due separately to SPF.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on Business Tax Act 2009. Verify with SRC (src.gov.sc) or a qualified Seychellois tax advisor.
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Seychelles PAYE Tax Guide 2025/26

The Seychelles Revenue Commission (SRC) administers PAYE in the Seychelles under the Business Tax Act 2009. The system uses four progressive monthly bands ranging from 0% to 30%, with a monthly tax-free threshold of SCR 8,555.50 (SCR 102,666 per year). PAYE is due to the SRC by the 21st of the following month.

In addition to income tax, employees contribute 5% of gross salary to the Seychelles Pension Fund (SPF) for pension, with employers contributing a matching 5%. The SPF is administered separately from income tax. Seychelles does not have SDL, WCF, or NSSF — these are Tanzania-specific obligations that do not apply in Seychelles.

The table below shows the 2025/26 SRC monthly income tax bands. This calculator applies these bands to your monthly gross salary to show your exact Seychellois net take-home pay.

Seychelles Tax Bands

Monthly Gross (SCR) Rate Cumulative Tax
SCR 0 – 8,555.500%SCR 0
SCR 8,555.51 – 10,00015%Up to SCR 216.68
SCR 10,000.01 – 83,33320%Up to SCR 14,883.28
Above SCR 83,33330%30% on excess above SCR 83,333
Seychelles Tax FAQ

Common PAYE Questions

What are the Seychelles PAYE tax bands for 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.

What pension contributions apply in Seychelles?

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.

Who administers PAYE 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).

When must employers pay PAYE to the SRC?

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.

What is the tax-free threshold in Seychelles?

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.

Does Seychelles have SDL or WCF obligations for employers?

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).