United Kingdom vs Seychelles
Corporate Tax Comparison
Time of Update: United Kingdom: 4/02/2026 / Seychelles: 4/06/2026
Compare United Kingdom and Seychelles corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
United Kingdom vs Seychelles Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
United Kingdom
Seychelles
General CIT Rate:
1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.
General CIT Rate:
Standard business tax: 15% on the first SCR 1 million, 25% above. Telecom, banking, insurance, alcohol & tobacco manufacturers: 25% on the first SCR 1 million, 33% above. Small business presumptive tax: 1.5% on turnover (non-VAT registered, under SCR 1M turnover).
CIT Return Due Date:
Tax returns need to be submitted within one year after the end of the accounting period.
CIT Return Due Date:
The due date for corporate income tax returns is typically six months after the end of the financial year.
CIT Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
CIT Payment Due Date:
Corporate income tax payments are generally due six months after the end of the financial year, in line with the return filing deadline.
CIT Estimated Payment Due Date:
According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.
CIT Estimated Payment Due Date:
Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.
Withholding Tax (WHT)
United Kingdom
Seychelles
Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
Resident Withholding Tax (Dividend/Interest/Royalty):
0/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
United Kingdom
Seychelles
General Capital Gain Tax Rate:
Capital gains are subject to the regular corporate tax rate.
General Capital Gain Tax Rate:
Capital gains are not subject to tax in Seychelles.
Effective Tax Rate (ETR)
United Kingdom
Seychelles
Composite Effective Average Tax Rate:
22.55
Composite Effective Average Tax Rate:
23.20%
Composite Effective Marginal Tax Rate:
11.51
Composite Effective Marginal Tax Rate:
17.33%
