Corporate Tax Comparison

Seychelles vs Singapore

Compare Seychelles and Singapore 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 · Singapore: 4/04/2026

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Compare Corporate Tax

Seychelles

Singapore

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Seychelles: 4/06/2026 · Singapore: 4/04/2026

Corporate Income Tax (CIT)

Seychelles

Singapore

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:

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:

November 30

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:

Tax assessment notice shall be delivered within one month.

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:

The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.

Withholding Tax (WHT)

Seychelles

Singapore

Resident Withholding Tax (Dividend/Interest/Royalty):

0/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

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

15/15/15

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

0/15/10

Value-Added Tax (VAT)

Seychelles

Singapore

General VAT Rate:

15%

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Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Seychelles

Singapore

General Capital Gain Tax Rate:

Capital gains are not subject to tax in Seychelles.

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Seychelles

Singapore

Composite Effective Average Tax Rate:

23.20%

Composite Effective Average Tax Rate:

16.09%

Composite Effective Marginal Tax Rate:

17.33%

Composite Effective Marginal Tax Rate:

13.15%

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