Corporate Tax Comparison

Luxembourg vs Seychelles

Compare Luxembourg and Seychelles corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Luxembourg: 4/05/2026 · Seychelles: 4/06/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Luxembourg

Seychelles

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Luxembourg: 4/05/2026 · Seychelles: 4/06/2026

Corporate Income Tax (CIT)

Luxembourg

Seychelles

General CIT Rate:

23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])

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:

December 31 of the following year.

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:

At the end of the month following the receipt of the tax assessment receipt.

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:

Quarterly installment payment.

CIT Estimated Payment Due Date:

Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.

Withholding Tax (WHT)

Luxembourg

Seychelles

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/NA/NA

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/15

Value-Added Tax (VAT)

Luxembourg

Seychelles

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

15%

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Luxembourg

Seychelles

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraint.

General Capital Gain Tax Rate:

Capital gains are not subject to tax in Seychelles.

Effective Tax Rate (ETR)

Luxembourg

Seychelles

Composite Effective Average Tax Rate:

23.24%

Composite Effective Average Tax Rate:

23.20%

Composite Effective Marginal Tax Rate:

18.09%

Composite Effective Marginal Tax Rate:

17.33%

A Full-Service Consulting Firm Backs You Up

TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.

Enterprise Solutions >