Thailand vs Seychelles
Corporate Tax Comparison
Time of Update: Thailand: 4/04/2026 / Seychelles: 4/06/2026
Compare Thailand and Seychelles corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Thailand vs Seychelles Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Thailand
Seychelles
General CIT Rate:
20%
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:
settled within the same 150-day period
CIT Return Due Date:
The due date for corporate income tax returns is typically six months after the end of the financial year.
CIT Payment Due Date:
settled within the same 150-day period
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 Estimated Payment Due Date:
due two months after the close of the first six months of the company's accounting period
CIT Estimated Payment Due Date:
Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.
Withholding Tax (WHT)
Thailand
Seychelles
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
Resident Withholding Tax (Dividend/Interest/Royalty):
0/NA/NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Thailand
Seychelles
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
General Capital Gain Tax Rate:
Capital gains are not subject to tax in Seychelles.
Effective Tax Rate (ETR)
Thailand
Seychelles
Composite Effective Average Tax Rate:
19.61%
Composite Effective Average Tax Rate:
23.20%
Composite Effective Marginal Tax Rate:
21.74%
Composite Effective Marginal Tax Rate:
17.33%
