Seychelles vs Chinese Mainland
Corporate Tax Comparison
Time of Update: Seychelles: 4/06/2026 / Chinese Mainland: 4/04/2026
Compare Seychelles and Chinese Mainland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Seychelles vs Chinese Mainland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Seychelles
Chinese Mainland
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:
25%
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:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
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:
Within five months after the end of the tax 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:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
Withholding Tax (WHT)
Seychelles
Chinese Mainland
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):
10/10/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Seychelles
Chinese Mainland
General 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.
Effective Tax Rate (ETR)
Seychelles
Chinese Mainland
Composite Effective Average Tax Rate:
23.20%
Composite Effective Average Tax Rate:
23.00
Composite Effective Marginal Tax Rate:
17.33%
Composite Effective Marginal Tax Rate:
15.59
