Seychelles vs Slovakia
Compare Seychelles and Slovakia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Published — Seychelles: 2/21/2024 · Slovakia: 2/14/2024 · Time of Update — Seychelles: 10/01/2026 · Slovakia: 10/03/2026
Seychelles
SlovakiaBasic Corporate Tax Comparison
Published — Seychelles: 2/21/2024 · Slovakia: 2/14/2024 · Time of Update — Seychelles: 10/01/2026 · Slovakia: 10/03/2026Corporate Income Tax (CIT)
SeychellesSlovakiaGeneral 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:
21% standard (2024); 2025 tiers: ≤EUR 100K at 10%, EUR 100K-5M at 21%, >EUR 5M at 24%. Minimum CIT applies.
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 Return Due Date:
Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.
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 Payment Due Date:
Within three months after the end of the fiscal year. If the conditions are met, it can be extended for up to six months.
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.
CIT Estimated Payment Due Date:
The prepayment to CIT must be paid on a monthly or quarterly basis within the current tax period.
Withholding Tax (WHT)
SeychellesSlovakiaResident Withholding Tax (Dividend/Interest/Royalty):
0/0-15/NA
Resident Withholding Tax (Dividend/Interest/Royalty):
0 or 7/0 or 19/0
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
7-35/19-35/19-35
Value-Added Tax (VAT)
SeychellesSlovakiaGeneral VAT Rate:
15%
General VAT Rate:
23
Capital Gain Tax (CGT)
SeychellesSlovakiaGeneral Capital Gain Tax Rate:
Capital gains are not subject to tax in Seychelles.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
SeychellesSlovakiaComposite Effective Average Tax Rate:
23.20%
Composite Effective Average Tax Rate:
19.33%
Composite Effective Marginal Tax Rate:
17.33%
Composite Effective Marginal Tax Rate:
12.52%
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