As stipulated in S.I. 90 of 2025 related to the Environment Protection (Tourism Environmental Sustainability Levy) (Amendment Regulations, 2025), effective 1 January 2026, the tourism environmental sustainability levy collected by small tourism accommodation establishment having 1 to 24 rooms shall no longer be applicable.
Medium accommodation establishments (24 -50 rooms) and large tourism accommodation (51 rooms onwards) including yachts and island resort shall continue to collect the tourism environmental sustainability levy as follows:
- Medium tourism accommodation establishments (24- 50rooms) – SCR 75 per person per night.
- Large tourism accommodation establishments (51 rooms onwards) – SCR 100 per person per night.
- Yachts and island resorts – SCR 100 per person per night.
The Seychelles Revenue Commission (SRC) is advising all tourism accommodation establishments liable to collection and payment of the tourism environmental sustainability levy to use the revised dedicated return reflective of the aforementioned available at SRC Offices and via www.src.gov.sc from 1 January, 2026.
In line with S.1.52 of 2023, as the tourism environmental sustainability levy return is being treated as having made a self-assessment, tourism accommodation establishments must ensure to file their return to SRC on or before the 21st day of the following applicable month, to avoid any penalties.
Note, the tourism environmental sustainability levy is not applicable to Citizens of Seychelles, resident persons, airline cabin crew, yacht crew and children aged 12 years and below.
For further clarity and guidance, taxpayers are encouraged to contact the SRC’s provision of advice section for via email at advisory.center@src.gov.sc or by phoning 4293737.