Legislation and Related Statutory Instruments

Business Tax Act

An Act to enable the levy, assessment and payment of a business tax in respect of the ‎income of a business.‎‎

Statutory Instruments

Corporate Social Responsibility Act

An Act to provide for the imposition of a corporate social responsibility tax and for matters ‎connected therewith or incidental thereto.‎

Customs Management Act

An Act to provide customs procedures and to empower customs officers to discharge their ‎mandate in line with the recommended international best practice and to provide for ‎matters connected therewith and incidental thereto.‎‎

Statutory Instruments

Environment Protection Regulations

Statutory Instruments
  • SI 52 2023 – Environment Protection (Tourism Environmental Sustainability Levy‎

Excise Tax Act

An Act to provide for the imposition and collection of excise tax and to provide for related matters.‎

Statutory Instruments

Immovable Property Act

An Act to provide for the imposition and collection of tax on immovable property owned by ‎non-Seychellois and for matters incidental thereto.‎

Statutory Instruments
Official Gazette

Income and Non-Monetary Benefits Tax Act

An Act to provide for taxation of income and non-monetary benefits end for connected ‎matters.‎‎

Statutory Instruments

Tourism Marketing Tax Act

An Act to provide for the imposition of a tourism marketing tax and for matters connected ‎therewith or incidental thereto.‎

Statutory Instruments

Value Added Tax Act

An Act to provide for the imposition and collection of Value Added Tax on goods and ‎services supplied in Seychelles or imported into Seychelles.‎‎

Statutory Instruments

Other Revenue Laws

Access to Information Act‎
Anti-Money Laundering and Countering the Financing of Terrorism Act
Electronic Transaction Act ‎

Licenses Act

Seychelles Business Number Act

Seychelles Pension Fund Act

Seychelles Petroleum Act‎

Seychelles Investment Act‎‎‎

Social Security Act‎