Net salary in Seychelles: income tax on emoluments

Income tax scale 2026

Gross to net for common salaries (2026)

Single filer without children, standard scale and employee contributions. Estimates for planning, identical to the calculator above.

Wage benchmarks in Seychelles

Minimum wage: the national minimum wage is set per HOUR OF SERVICE, not per month. Since 1 April 2025 it is SR40.95 an hour for a worker under a contract of continuous employment, a fixed-term contract or part-time work, and SR47.19 an hour for a casual worker, the two rates of regulation 3 of the Employment (National Minimum Wage) Regulations as amended by S.I. 16 of 2025. No monthly equivalent is given here because the statute fixes none: the pension regulations, when they need one, build it themselves on a 45-hour week for a self-employed person and on a 35-hour week elsewhere, two different conventions in the same instrument. Average: SR16,710 a month across all sectors in the fourth quarter of 2023, the last issue the statistics bureau has published of its Employment and Earnings series. Median: no line, the bureau publishes none.

Two schedules, and citizenship decides which

Section 4(1) of the Income and Non-Monetary Benefits Tax Act levies the tax on emoluments received by an employed person in Seychelles. That is the whole of the connecting factor: residence is not part of the test, and neither is it what decides which of the two rate tables applies. Citizenship is.

Paragraph 1 of the First Schedule applies to an employed person who is a citizen of Seychelles: nothing on emoluments up to SR8,555.50 a month, 15% of the excess up to SR10,000, SR216.68 plus 20% of the excess up to SR83,333, and SR14,883.28 plus 30% above that. Paragraph 2 applies to an employed person who is not a citizen: 15% of the amount up to SR10,000 a month, SR1,500 plus 20% up to SR83,333, SR16,166.60 plus 30% above. Citizenship here means citizenship, not how long someone has been in the country and not whether they are an expatriate: a naturalised or dual Seychellois falls under paragraph 1.

Both tables came into force on 1 June 2018, the date the Minister appointed by commencement notice for the amending Act of 2017 that replaced the whole Schedule, and neither has been amended since. Seven instruments have amended the First Schedule over that period, none of them paragraph 1 or paragraph 2: S.I. 46 of 2018, S.I. 79 of 2018, S.I. 24 and 28 of 2019, S.I. 26 of 2024, S.I. 45 of 2025 and S.I. 100 of 2025. What they added sits around the two tables. Paragraph 2A charges 3% of the emoluments received in a month where those emoluments are financed by an international organisation by means of an overseas grant under a specific programme or an approved project. Paragraph 2B has charged, since 1 July 2025, a flat 10% to a stevedore governed by the Employment (Stevedore Conditions of Employment) Regulations 2019, on the total emoluments received as a stevedore in performing dock work. Paragraphs 6 and 7 carry the rates on a bonus above the exempt amount, 6 for an employee whose basic monthly salary exceeds SR8,555.50 and 7 for one at or below it, and paragraph 8 carries the rate on a thirteenth month pay above the exempt amount.

Paragraph 3 extends the citizen table to a non-citizen in one case only, where the person is entitled to the same emoluments as a citizen under an international agreement referred to in section 79 of the Business Tax Act. A second case, an approved scheme of service, existed until S.I. 79 of 2018 repealed it. The calculator applies the citizen table on citizenship alone and does not model that extension.

The schedule is written per month and per source of employment. An employer computes the tax on what it pays in that month, withholds it, and remits it to the Revenue Commission by the 21st of the following month. A person paid by two employers is therefore assessed separately on each, every employer starting again at the bottom of the table, which leaves a lower total than one employer paying the same sum; the annual figures on this page assume one employer and a salary that does not vary.

Sources: Income and Non-Monetary Benefits Tax Act, First Schedule (Act 27 of 2017) · S.I. 25 of 2018, Commencement Notice · S.I. 46 of 2018, Amendment of Schedules (paragraph 2A, 3%) · S.I. 79 of 2018, Amendment of First Schedule · S.I. 45 of 2025, Amendment of First Schedule (paragraph 2B) · Seychelles Revenue Commission, Legislation

Nothing is withheld from a non-citizen for the Seychelles Pension Fund

The Seychelles Pension Fund takes 5% of a worker’s salary, and the employer pays 5% more. Those are the rates of regulation 3 of the Membership and Contribution Regulations, the employer’s since 1 April 2022 and the worker’s since 1 January 2023, when it rose from 4%. The regulations set no ceiling on the salary they are charged on, and they require the amounts to be rounded up to the nearest rupee. The base is narrower than the gross a payslip shows: regulation 3(6), in force since 1 January 2024, defines it as the monthly remuneration including the monetary monthly benefits, supplementations, allowances and commissions attached to the post, and sends thirteen kinds of pay to a Schedule of non-pensionable remuneration, among them a bonus under an approved scheme, a service charge, annual leave converted into cash, the thirteenth month pay, compensation, a gratuity, an end-of-contract payment, a commission, notice pay, overtime that is not fixed commuted overtime, ad hoc payments, a director’s fee and a board allowance.

Who owes the contribution is a reading, and it is worth setting out rather than asserting. Section 17(1) of the Seychelles Pension Fund Act provides that every worker who is a citizen of Seychelles shall be a member of the Fund, and section 17(2) opens voluntary membership to a self-employed or other person who is a citizen. Sections 18 and 21 of the Act, and regulation 3 of the Regulations, are drafted by reference to a WORKER and never to a member: section 18(2) reads that every worker shall pay into the Fund, and regulation 3 charges the contribution in respect of each worker, on the worker’s salary. Neither says that liability follows membership. And the Fund describes its own coverage in two different ways: its About Us page says it collects contributions from its members, who are Seychellois workers, while its Mandatory Contribution page says the mandatory contribution is the sum all workers are liable to pay upon taking up employment. And in April 2022 its chairperson announced, to the national news agency, a white paper on bringing foreign workers into the pool of contributors, which would have been unnecessary had they already been in it. The texts therefore do not settle the question on their own: what settles it here is the Fund’s own account of who its contributors are, and that announcement. This page shows no contribution for an employee who is not a citizen, and says plainly that the point rests on that reading rather than on a provision that states it.

Nothing has been enacted since to change it. The most recent amendment our search of the official gazette index for 2020 to 2026 returns is S.I. 115 of 2023, which rewrote the self-employed rates and inserted that definition of the base, and left untouched who contributes; the two Acts amending the Pension Fund Act over the same period, of 2022 and 2025, concern the definitions, the regulation-making power and the replacement of the retirement pension by an age pension.

Sources: Seychelles Pension Fund Act, 2005, sections 2, 17 and 18, consolidated text to 1 January 2023 published by the Fund, read with the Seychelles Pension Fund (Amendment) Act, 2025 (Act 17 of 2025), which amends sections 2 and 18 and leaves section 17 untouched · S.I. 38 of 2022, Membership and Contribution (Amendment) Regulations · S.I. 115 of 2023, Membership and Contribution (Amendment) Regulations · Seychelles Pension Fund, Mandatory Contribution · Seychelles Pension Fund, About Us · Seychelles News Agency, 12 April 2022, on the white paper (archived capture: the live page refuses automated access)

What the schedule does not reach

There is no personal allowance and no family allowance in Seychelles, and section 4(4) of the Act closes the question in its own words: the tax is imposed on the emoluments received, and no deduction is allowed for any loss or outgoing the employed person incurs in deriving them. What reduces the tax is not a deduction but a list. Section 4(3) imposes no tax on the exempt emoluments the Second Schedule specifies, so anything on that list never enters the computation at all.

This page does not reproduce that list in full, and the reason is worth stating. The version substituted in 2017 ran from (a) to (m); nine instruments have amended it since and it now runs at least to (q); and a further layer, the Exempt Emoluments Regulations 2018 as amended, attaches conditions and ceilings to several items and makes one group of exemptions conditional on proof of payment. That layer has not been read for this page, so no complete enumeration is offered here.

Among the items whose current wording has been read: any compensation payment due to an employee under the Employment Act, extended in 2022 to the International Trade Zone employment regulations; an end-of-contract payment not exceeding 15% of the total salary paid over the contract, which S.I. 42 of 2025 defines as the basic salary and all fixed allowances, one-off allowances excluded; a shoe allowance, provided the shoe is an identifiable part of a uniform or a safety shoe, up to SR1,000 a year; a long service allowance, to the extent of a sum set against years of service in a statutory table; a monthly or lump sum payment from a private pension scheme established by an employer that contributes to it on the employee’s behalf; and an overtime payment, on the conditions the Schedule attaches to it.

The thirteenth month pay of section 46C of the Employment Act is on the list too, up to the amount the Minister prescribes under subsection (10)(c) of that section, or, for a public officer, the amount the Minister responsible for public administration determines under government policy; and the Employment (Amendment) Act 2025 added a subsection (12) making a thirteenth month pay paid under section 46C an exempt emolument, subject to subsection (11)(b), under which the part an employer pays above the prescribed salary is not exempt. Two conditions govern entitlement to the payment itself, and both matter: subsection (10)(a) makes a non-Seychellois worker ineligible, and subsection (10)(c) excludes a worker whose basic monthly salary exceeds the prescribed amount, SR45,450 under S.I. 3 of 2017. The same figure therefore does two jobs, capping the tax exemption and marking the salary above which the entitlement stops.

This calculator applies the rates to the whole gross entered. Where a salary figure bundles an exempt emolument, the tax it shows is higher than the tax a payslip would carry.

Sources: Income and Non-Monetary Benefits Tax Act, Second Schedule (Act 27 of 2017) · S.I. 46 of 2018 and S.I. 50 of 2018, Second Schedule · S.I. 46 of 2019, Second Schedule (long service allowance) · S.I. 26 of 2024, Amendment of Schedules · S.I. 42 of 2025, Amendment of Second Schedule · S.I. 100 of 2025, Amendments to First and Second Schedules · Employment (Amendment) Act, 2025 (Act 19 of 2025), section 46C

Accommodation and a company car are taxed on the employer

A benefit in kind does not raise the employee’s income tax in Seychelles. It carries a separate tax, the non-monetary benefits tax, which section 4(2) of the Act levies on the benefit at the rate the Third Schedule sets; and it is that Schedule, as replaced by the amending Act of 2022, that makes the EMPLOYER liable to pay it, at 15% of the actual cost or the taxable value of the benefit.

The Fourth Schedule sets the values. Accommodation is valued per month and per employed person on a table of six lines, from SR300 for onsite shelter and SR600 for dormitory accommodation to SR2,500, SR3,000, SR4,000 and SR5,000 for a one, two, three or four bedroom dwelling. Its exemptions column carries two independent limbs: the provision of accommodation for business purposes where the period is three months or less, and the provision of accommodation to an employed person in the construction and tourism sector. A motor vehicle the employer owns and makes available is valued at SR600 a day. Utilities, life insurance, tuition and training and an employer contribution to a private pension are valued at the actual cost the employer bears. Until the end of 2022 the Fourth Schedule also reduced the taxable value, to the extent the benefit was used in performing the duties of the employment OR by any payment the employed person made for it. Section 6(b) of the amending Act of 2022 repealed that paragraph, so the Schedule now carries its values and its exemptions and no such reduction.

This matters when reading an offer. A package that houses its holder is worth more than the salary line, and the tax on that housing is a cost of the employer rather than a deduction from the payslip: the net this calculator returns is unaffected by it.

Sources: Income and Non-Monetary Benefits Tax (Amendment) Act, 2022 (Act 32 of 2022), Third and Fourth Schedules