What are the resident Withholding Tax (WHT) rates in Seychelles and Peru?

For Seychelles: 0/NA/NA. For Peru: NA.

What are the non-resident Withholding Tax (WHT) rates in Seychelles and Peru?

For Seychelles: 15/15/15. For Peru: 5/4.99/30.

What are the general VAT rates in Seychelles and Peru?

For Seychelles: 15%. For Peru: 18.

What are the Capital Gain Tax (CGT) rates in Seychelles and Peru?

For Seychelles: Capital gains are not subject to tax in Seychelles.. For Peru: Capital gains are constrained by the normal corporate income tax rate..

What are the Composite Effective Average Tax Rates in Seychelles and Peru?

For Seychelles: 23.20%. For Peru: 29.17%.

What are the Composite Effective Marginal Tax Rates in Seychelles and Peru?

For Seychelles: 17.33%. For Peru: 38.68%.

Corporate Tax Comparison

Seychelles vs Peru

Q: What are the general Corporate Income Tax (CIT) rates in Seychelles and Peru?

For Seychelles: 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).. For Peru: 29.5.

Q: When are the Corporate Income Tax (CIT) returns due in Seychelles and Peru?

For Seychelles: The due date for corporate income tax returns is typically six months after the end of the financial year.. For Peru: The first week of April..

Q: When are the Corporate Income Tax (CIT) payments due in Seychelles and Peru?

For Seychelles: Corporate income tax payments are generally due six months after the end of the financial year, in line with the return filing deadline.. For Peru: The first week of April..

Q: When are the Corporate Income Tax (CIT) estimated payments due in Seychelles and Peru?

For Seychelles: Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.. For Peru: 12 monthly installments..

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

Time of Update — Seychelles: 4/06/2026 · Peru: 4/04/2026

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Seychelles

Peru

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Seychelles: 4/06/2026 · Peru: 4/04/2026

Corporate Income Tax (CIT)

Seychelles

Peru

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:

29.5

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:

The first week of April.

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:

The first week of April.

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:

12 monthly installments.

Withholding Tax (WHT)

Seychelles

Peru

Resident Withholding Tax (Dividend/Interest/Royalty):

0/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

None-Resident Withholding Tax (Dividend/Interest/Royalty):

15/15/15

None-Resident Withholding Tax (Dividend/Interest/Royalty):

5/4.99/30

Value-Added Tax (VAT)

Seychelles

Peru

General VAT Rate:

15%

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Seychelles

Peru

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

Peru

Composite Effective Average Tax Rate:

23.20%

Composite Effective Average Tax Rate:

29.17%

Composite Effective Marginal Tax Rate:

17.33%

Composite Effective Marginal Tax Rate:

38.68%

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Seychelles vs Peru

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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