Seychelles VAT
Calculator 2026

Standard 15% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 SRC rates.

SRC 2026 Standard 15% Zero-Rated Exports SCR · Seychellois Rupee

Last verified: 2026 · Source: SRC (src.gov.sc)

2026 Rates: Standard VAT rate is 15%. Zero-rated: Export goods, Diplomatic supplies, Tourism services (specific). Exempt: Medical services, Financial services, Educational services. Registration threshold: SCR 2M/year. Tax authority: SRC.

VAT Calculator SCR · Seychellois Rupee
Calculation DirectionWhich amount do you have?
Pre-Tax Amount (SCR) SR10,000
SR100SR10M
AmountOr type exact value
SR
VAT RateSelect applicable rate
Total (VAT Inclusive)
SR0
Pre-Tax Amount
VAT Amount
Applied Rate 15%
VAT as % of Total 0%
Annual projection (×12)
Formula Used

Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.

FAQ

Seychelles VAT — Common Questions

What is the standard VAT rate in Seychelles?
The standard VAT rate in Seychelles is 15% as of 2026. This is levied on most goods and services sold within Seychelles.
How do I add VAT to a price in Seychelles?
Multiply the pre-tax price by 1.1500 (i.e., price × (1 + 0.15)). Example: SR10,000 × 1.1500 = SR11,500 including VAT.
How do I remove VAT from a price in Seychelles?
Divide the VAT-inclusive price by 1.1500. Example: SR11,500 ÷ 1.1500 = SR10,000 pre-tax.
What goods are VAT exempt in Seychelles?
VAT-exempt goods and services in Seychelles include: Medical services, Financial services, Educational services, Residential rentals. Zero-rated (taxable at 0%) include: Export goods, Diplomatic supplies, Tourism services (specific).

VAT in Seychelles: Key Facts

The Seychelles applies Value Added Tax (VAT) at a standard rate of 15%. VAT was introduced on 1 January 2013, replacing the previous goods and services tax (GST). The introduction was part of a major tax reform program supported by the International Monetary Fund (IMF). There is no general reduced rate, though certain goods and services are zero-rated, including exports, basic food items (rice, flour, milk, bread), medicines, agricultural inputs, and international transport. Exempt supplies include financial services, insurance, residential rentals, healthcare services, educational services, and public transport. The Seychelles Revenue Commission (SRC) administers VAT. Businesses with annual taxable turnover exceeding SCR 5 million must register for VAT. VAT returns are filed on a monthly basis, with payment due by the 21st of the following month. The SRC provides electronic filing and payment systems. As a small island economy heavily dependent on tourism and fisheries, Seychelles' VAT system is designed to balance revenue needs with economic competitiveness. The tourism sector is a major contributor to VAT revenue. Input VAT can be deducted against output VAT, with efficient refund processing for businesses in credit positions.

Common Questions About Seychelles VAT

When was VAT introduced in Seychelles?

VAT was introduced in Seychelles on 1 January 2013, replacing the previous goods and services tax. The reform was part of a major fiscal modernization program supported by the IMF.

What food items are zero-rated for VAT in Seychelles?

Zero-rated food items include rice, flour, milk, bread, and other designated basic staples. Medicines and agricultural inputs are also zero-rated. Exports and international transport services carry 0% VAT.

What is the VAT registration threshold in Seychelles?

Businesses with annual taxable turnover exceeding SCR 5 million must register for VAT with the Seychelles Revenue Commission. Voluntary registration is available for businesses below this threshold.

How are VAT returns filed in Seychelles?

Monthly VAT returns must be filed by the 21st of the month following the tax period. Payment must accompany the return. The SRC provides electronic filing and payment options.

How important is tourism VAT in Seychelles?

Tourism is a major contributor to VAT revenue in Seychelles, given its status as a premium tourist destination. Hotels, restaurants, tour operators, and related services all contribute significantly to VAT collections.

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