Seychelles Tax Filing Guide: SRC Portal, Deadlines 2026
Seychelles' tax filing system is managed through the SRC e-Tax portal. Individual tax returns are due by March 31 following the tax year. Corporate tax returns are due by June 30. VAT returns are filed monthly. Here is how tax filing works in 2026.
The Seychelles Revenue Commission (SRC) operates a fully electronic tax filing system. All tax returns, payments, and correspondence are handled through the e-Tax portal. Taxpayers must register for an account using their tax identification number (TIN). The system supports filing for personal income tax, corporate income tax, VAT, withholding tax, and social contributions. Personal tax overview →
Real-world example: A freelance consultant earning SCR 500,000 in 2025 must file their annual personal tax return by March 31, 2026. They log into the SRC e-Tax portal, declare their income and deductions, and pay any balance due via bank transfer. An employee with only salary income (tax fully withheld) generally does not need to file. A company with SCR 10 million turnover files CIT by June 30 and monthly VAT returns by the 25th. Residency and tax obligations →
Filing Deadlines 2026
- Individual income tax: March 31 following the tax year (e.g., 2025 return due by March 31, 2026)
- Corporate income tax: June 30 following the tax year
- VAT: By the 25th of the following month
- Withholding tax: By the 15th of the following month
- SSA contributions: Monthly with payroll remittance
Taxpayers should note that if a deadline falls on a weekend or public holiday, it typically shifts to the next business day. The SRC publishes annual tax calendars at the beginning of each year.
SRC e-Tax Portal
The SRC e-Tax portal is the central platform for all tax interactions. Key features include:
- Registration: Taxpayer registration, VAT registration, and SSA registration
- Filing: Online submission of all tax returns with pre-filled data where available
- Payment: Online payment via bank transfer, debit/credit card, or mobile payment
- Notifications: Electronic notifications from the SRC regarding assessments, audits, and reminders
- Correspondence: Secure messaging with tax officers
- Certificates: Download tax clearance certificates, certificates of residency, and VAT registration certificates
The portal is available in English. Technical support is available through the SRC call centre and local tax offices.
Penalties for Late Filing and Payment
- Late filing: Fines ranging from SCR 500 to SCR 50,000 depending on the type of return, delay period, and taxpayer category
- Late payment: Interest at the prescribed rate on the unpaid tax amount
- Non-filing: Penalties for failure to file without reasonable cause
- Incorrect filing: Penalties for understatement of tax liability
Voluntary disclosure before an SRC audit may result in reduced penalties. The SRC offers installment payment arrangements for taxpayers unable to pay in full.
Record Keeping Requirements
Taxpayers must maintain records for a minimum of 5 years from the end of the tax year. Required records include: accounting books and records, invoices and receipts, bank statements, contracts, payroll records, tax returns and correspondence with SRC. Records may be requested during tax audits. Electronic records are acceptable provided they are accessible and printable.
Do I need a tax agent or accountant to file?
Individuals with simple tax affairs (employment income only) can file themselves through the SRC e-Tax portal. Businesses, self-employed individuals, and taxpayers with complex affairs are strongly advised to use a licensed tax accountant. All companies must have their financial statements audited if turnover exceeds specified thresholds.
What happens if I cannot pay my tax bill on time?
If you cannot pay by the deadline, you should file the return on time to avoid late filing penalties. Then contact the SRC to arrange an installment payment plan. Interest will continue to accrue on the unpaid amount.