Corporate Tax Comparison

Seychelles vs South Africa

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

Time of Update — Seychelles: 4/06/2026 · South Africa: 4/06/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Seychelles

South Africa

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Seychelles: 4/06/2026 · South Africa: 4/06/2026

Corporate Income Tax (CIT)

Seychelles

South Africa

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).

General CIT Rate:

27%

CIT Return Due Date:

The due date for corporate income tax returns is typically six months after the end of the financial year.

CIT Return Due Date:

Within 12 months from the end of the tax year

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 Payment Due Date:

Within 6 months after the company's tax year-end

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

Twice a year: first payment within 6 months of year-start, second before year-end

Withholding Tax (WHT)

Seychelles

South Africa

Resident Withholding Tax (Dividend/Interest/Royalty):

0/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

20/0/0

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

15/15/15

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

20/15/15

Value-Added Tax (VAT)

Seychelles

South Africa

General VAT Rate:

15%

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Seychelles

South Africa

General Capital Gain Tax Rate:

Capital gains are not subject to tax in Seychelles.

General Capital Gain Tax Rate:

Corporations 21.6% effective; individuals 18% effective

Effective Tax Rate (ETR)

Seychelles

South Africa

Composite Effective Average Tax Rate:

23.20%

Composite Effective Average Tax Rate:

24.37%

Composite Effective Marginal Tax Rate:

17.33%

Composite Effective Marginal Tax Rate:

12.99%

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 >