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Last updated : 11.05.2026

Expense rules in Seychelles.

Seychelles applies VAT at 15%. Indian Ocean tourist archipelago, offshore financial center.

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VAT
15%
Reduced
0% (export)
Currency
SCR
Per diem
SCR 1,500-2,800
Non-res.
No
TZ
UTC+4

Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.

1Expense rules & reclaimable VAT

VAT 15% single rate.
Source: SRC (Seychelles Revenue Commission)
CategoryVATReclaimCap / Note
Meals15%DeductibleTax invoice + TIN
Lodging15%DeductibleTIN
Alcohol15%LimitedExcluded
Fuel15%DeductibleInvoice
Transport15%DeductibleTaxi/airfare
Gifts15%Non-deductibleCap

Receipt

Tax invoice

TIN mandatory

2Mileage allowance

Actual.
Actual
ModeAllowanceCapNote
Personal carFuelInvoice
Company carCard
Taxi100% receiptInvoice

Tracking

Logbook

Date, distance

3Per diem and travel allowances

Company policy. Mahe (Victoria) most expensive.
Company policy
DestinationMealLodging / nightDaily rate
VictoriaSCR 350SCR 1 600SCR 2 800
PraslinSCR 380SCR 1 750SCR 3 000
La DigueSCR 350SCR 1 600SCR 2 800
OtherSCR 300SCR 1 400SCR 2 400

Conversion

~1 EUR = 15 SCR

Variable

4Foreign VAT recovery

Residents only.
Residents only
ZoneMechanismDeadlineMethod
ResidentCreditMonthlyReturn
Non-residentNoneFinal cost
IBC offshoreSpecial regimePer licenceIBC regime

Limitations

5 years

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