The Seychelles Revenue Commission (SRC) has today announced that businesses within the tourism sector including those conducting tourism related activities will be granted a three-month extension from payment of the Business and Presumptive taxes for applicable year 2025, due on 31 March 2026.
Businesses within the tourism sector including those conducting tourism related activities applying for the extension must as part of their obligations have lodged their annual returns for the financial year 2025 no later than 31 March 2026, or in accordance with the approved lodgment program through their nominated tax agents in line with applicable laws.
The extension effective as from today 30 March 2026 will apply to taxpayers within the business and presumptive tax cadre, and will also constitute a waiver on interests and penalties on both the annual business and presumptive tax payment until 30 June 2026. Past the deadline, penalties and interest will apply as from 1 July 2026.
Businesses are being requested to download the ‘Extension Payment of Annual Business and Presumptive Tax Application Form’ available on www.src.gov.sc and submit the completed form via email at assistance@src.gov.sc . Physical copy of the forms will also be accessible at SRC offices located on Mahe, Praslin and La Digue.
The SRC is encouraging businesses applying for the extension, as much as possible, to pay their taxes within the timeframe provided and to come forward to discuss payment settlement plans should the deadline provided still not be met.
Businesses eligible to apply for the extension are as follows:
- Boat owners
- Hotels, guest houses, self-catering establishments;
- Cafés or restaurants;
- Fixed or rotary wing passenger air transport services;
- Domestic ferry services for the transport of freight or passengers;
- Boat or yacht charterers (including live-aboard);
- Car hire operators;
- Underwater diver operators or dive centers;
- Water sports operators;
- Travel agents;
- Tour operators;
- Tour and or tourist guides;
- Equestrian operators;
- Souvenir shops
- Bicycle hirers
For more information and guidance, please contact advisor.center@src.gov.sc or phone 4293737