Corporate Tax Comparison

Luxembourg vs Seychelles

Compare Luxembourg and Seychelles corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Luxembourg: 2/14/2024 · Seychelles: 2/21/2024 · Time of Update — Luxembourg: 9/26/2026 · Seychelles: 10/01/2026

Base Country/Region

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Compare Corporate Tax

Luxembourg

Seychelles

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Luxembourg: 2/14/2024 · Seychelles: 2/21/2024 · Time of Update — Luxembourg: 9/26/2026 · Seychelles: 10/01/2026

Corporate Income Tax (CIT)

Luxembourg

Seychelles

General CIT Rate:

23.87% (CIT, employment-fund surcharge, and municipal business tax [Luxembourg City, from tax year 2025])

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:

December 31 of the following year.

CIT Return Due Date:

The business tax return is due by 31 March, three months after the end of a calendar tax year, or within three months after the end of a substituted tax year.

CIT Payment Due Date:

Within one month of receiving the tax assessment notice.

CIT Payment Due Date:

The business tax balance is paid with the return: by 31 March for a calendar tax year, or within three months after the end of a substituted tax year.

CIT Estimated Payment Due Date:

Quarterly installment payment.

CIT Estimated Payment Due Date:

Business tax instalments are paid monthly under the SRC's Pay As You Go scheme, by the 21st day after the end of each month with a Business Activity Statement; the balance is paid with the return due by 31 March.

Withholding Tax (WHT)

Luxembourg

Seychelles

Resident Withholding Tax (Dividend/Interest/Royalty):

15/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0-15/NA

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

15/0/0

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

15/15/15

Value-Added Tax (VAT)

Luxembourg

Seychelles

General VAT Rate:

15%

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Luxembourg

Seychelles

General Capital Gain Tax Rate:

Taxed at the normal corporate income tax rates, except gains on a qualifying participation (at least 10% or an acquisition price of EUR 6,000,000, held at least 12 months), which are exempt.

General Capital Gain Tax Rate:

Capital gains are not subject to tax in Seychelles.

Effective Tax Rate (ETR)

Luxembourg

Seychelles

Composite Effective Average Tax Rate:

23.24%

Composite Effective Average Tax Rate:

23.20%

Composite Effective Marginal Tax Rate:

18.09%

Composite Effective Marginal Tax Rate:

17.33%

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