Gibraltar vs Seychelles
Corporate Tax Comparison
Time of Update: Gibraltar: 4/05/2026 / Seychelles: 4/06/2026
Compare Gibraltar and Seychelles corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Gibraltar vs Seychelles Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Gibraltar
Seychelles
General CIT Rate:
15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 20%.
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).
CIT Return Due Date:
CIT returns are due nine months after the date of the company's financial year end.
CIT Return Due Date:
The due date for corporate income tax returns is typically six months after the end of the financial year.
CIT Payment Due Date:
The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).
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 Estimated Payment Due Date:
Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.
CIT Estimated Payment Due Date:
Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.
Withholding Tax (WHT)
Gibraltar
Seychelles
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
0/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Gibraltar
Seychelles
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
Capital gains are not subject to tax in Seychelles.
Effective Tax Rate (ETR)
Gibraltar
Seychelles
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
23.20%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
17.33%
