Seychelles vs France
Corporate Tax Comparison
Time of Update: Seychelles: 4/06/2026 / France: 4/02/2026
Compare Seychelles and France corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Seychelles vs France Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Seychelles
France
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).
General CIT Rate:
Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.
CIT Return Due Date:
The due date for corporate income tax returns is typically six months after the end of the financial year.
CIT Return Due Date:
About the fiscal year ending on December 31st, until the end of May of the following year.
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 Payment Due Date:
About the fiscal year ending on December 31 and May 15 of the following year.
CIT Estimated Payment Due Date:
Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.
CIT Estimated Payment Due Date:
By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).
Withholding Tax (WHT)
Seychelles
France
Resident Withholding Tax (Dividend/Interest/Royalty):
0/NA/NA
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Seychelles
France
General Capital Gain Tax Rate:
Capital gains are not subject to tax in Seychelles.
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Seychelles
France
Composite Effective Average Tax Rate:
23.20%
Composite Effective Average Tax Rate:
23.66
Composite Effective Marginal Tax Rate:
17.33%
Composite Effective Marginal Tax Rate:
15.38
