Total tax revenue | | 2 345.951 | 3 114.709 | 3 439.957 | 4 040.015 | 4 448.416 | 4 559.43 | 5 053.192 | 5 258.445 | 5 897.285 | 6 461.621 | 7 138.402 |
Total tax revenue | 1000 Taxes on income, profits and capital gains | | 523.974 | 819.694 | 1 008.954 | 1 528.028 | 1 551.924 | 1 571.641 | 1 659.836 | 1 704.715 | 1 977.472 | 2 263.94 | 2 341.592 |
1000 Taxes on income, profits and capital gains | 1100 Taxes on income, profits and capital gains of individuals | | 0 | 0 | 195.155 | 612.417 | 701.651 | 753.508 | 877.528 | 947.749 | 938.604 | 900.059 | 965.097 |
1100 Taxes on income, profits and capital gains of individuals | 1110 On income and profits of individuals | | .. | .. | 195.155 | 612.417 | 701.651 | 753.508 | 877.528 | 947.749 | 938.604 | 900.059 | 965.097 |
1120 On capital gains of individuals | | .. | .. | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1200 Taxes on income, profits and capital gains of corporates | | 523.974 | 819.694 | 813.799 | 915.611 | 850.272 | 818.133 | 782.308 | 756.966 | 1 038.868 | 1 363.881 | 1 376.495 |
1200 Taxes on income, profits and capital gains of corporates | 1210 On profits of corporates | | 523.974 | 819.694 | 813.799 | 915.611 | 850.272 | 818.133 | 782.308 | 756.966 | 1 038.868 | 1 363.881 | 1 376.495 |
1210 On profits of corporates | Companies | | 434.357 | 672.745 | 704.136 | 800.141 | 712.273 | 698.827 | 640.317 | 565.218 | 854.286 | 1 110.668 | 1 157.074 |
Sole traders | | 13.885 | 12.401 | 17.586 | 14.752 | 21.688 | 17.202 | 27.913 | 48.583 | 39.242 | 55.266 | 45.587 |
Partnerships | | 3.47 | 6.227 | 8.994 | 5.147 | 4.512 | 4.338 | 9.616 | 12.699 | 14.523 | 16.365 | 18.17 |
Witholding tax | | 72.217 | 109.363 | 58.852 | 72.039 | 76.919 | 68.35 | 67.019 | 87.286 | 83.385 | 126.968 | 96.475 |
Residential dwellings | | 0.012 | 0.012 | 0.039 | 0.058 | 0.093 | 26.609 | 37.275 | 42.766 | 47.301 | 54.401 | 59.1 |
Others | | 0.034 | 0.142 | 0.152 | 0.384 | 0.293 | 0.442 | 0.168 | 0.413 | 0.131 | 0.212 | 0.089 |
G&S Tax on rental income | | 0 | 18.805 | 24.04 | 23.09 | 34.494 | 2.366 | 0 | 0 | 0 | 0 | 0 |
1220 On capital gains of corporates | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
1300 Unallocable between 1100 and 1200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000 Social security contributions (SSC) | | 277.881 | 359.9 | 219.887 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 207.615 |
3000 Taxes on payroll and workforce | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4000 Taxes on property | | 74.541 | 38.052 | 125.555 | 43.031 | 196.642 | 90.295 | 91.411 | 140.472 | 91.675 | 90.504 | 119.703 |
4000 Taxes on property | 4100 Recurrent taxes on immovable property | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4200 Recurrent taxes on net wealth | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4300 Estate, inheritance and gift taxes | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4400 Taxes on financial and capital transactions | | 74.541 | 38.052 | 125.555 | 43.031 | 196.642 | 90.295 | 91.411 | 140.472 | 91.675 | 90.504 | 119.703 |
4500 Non-recurrent taxes on property | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
4600 Other recurrent taxes on property except 4100 and 4200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5000 Taxes on goods and services | | 1 469.555 | 1 897.063 | 2 085.562 | 2 468.956 | 2 699.85 | 2 897.494 | 3 301.945 | 3 413.258 | 3 828.138 | 4 107.177 | 4 469.492 |
5000 Taxes on goods and services | 5100 Taxes on production, sale, transfer, etc | | 1 360.129 | 1 766.067 | 1 958.725 | 2 333.509 | 2 557.049 | 2 750.209 | 3 161.523 | 3 216.35 | 3 629.711 | 3 902.32 | 4 267.439 |
5100 Taxes on production, sale, transfer, etc | 5110 General taxes on goods and services | | 598.483 | 777.367 | 458.071 | 472.405 | 485.16 | 1 519.453 | 1 887.334 | 1 882.729 | 2 082.24 | 2 245.838 | 2 601.74 |
5110 General taxes on goods and services | 5111 Value added taxes | | 0 | 0 | 0 | 0 | 0 | 1 445.826 | 1 796.857 | 1 798.867 | 1 994.601 | 2 133.831 | 2 492.847 |
5111 Value added taxes | VAT - Domestic | | .. | .. | .. | .. | .. | 827.538 | 1 010.571 | 990.387 | 1 069.034 | 1 294.065 | 1 550.187 |
VAT - Imported goods | | .. | .. | .. | .. | .. | 618.289 | 807.813 | 832.598 | 949.342 | 910.786 | 967.793 |
VAT - Exemptions | | .. | .. | .. | .. | .. | 0 | -21.527 | -24.118 | -23.775 | -71.02 | -25.133 |
5112 Sales tax | | 598.483 | 777.367 | 458.071 | 472.405 | 485.16 | 29.336 | 6.494 | 4.372 | 0.921 | 16.955 | 2.637 |
5112 Sales tax | G&S Tax on locally manufactured goods (Alcohol) | | 136.038 | 164.896 | 26.969 | 15.03 | 17.921 | 3.375 | .. | .. | .. | .. | .. |
G&S Tax on locally manufactured goods (tobacco) | | 43.006 | 89.417 | 12.1 | 0 | 0 | 0 | .. | .. | .. | .. | .. |
G&S Tax on locally manufactured goods (other) | | 36.689 | 43.439 | 42.468 | 42.403 | 33.655 | 3.595 | .. | .. | .. | .. | .. |
G&S Tax - Fuel/petroleum products | | 70.188 | 102.096 | 0 | 1.806 | 0 | 0 | .. | .. | .. | .. | .. |
G&S Tax - Imported goods | | 312.561 | 377.519 | 376.534 | 413.166 | 433.584 | 22.366 | .. | .. | .. | .. | .. |
G&S Tax - arrears | | 0 | 0 | 0 | 0 | 0 | 0 | 6.494 | 4.372 | 0.921 | 16.955 | 2.637 |
5113 Other (than value added and sales tax) | | 0 | 0 | 0 | 0 | 0 | 44.29 | 83.983 | 79.489 | 86.717 | 95.052 | 106.256 |
5113 Other (than value added and sales tax) | Corporate Social Responsibility Tax (CSR) | | 0 | 0 | 0 | 0 | 0 | 44.29 | 83.983 | 79.489 | 86.717 | 95.052 | 106.256 |
5120 Taxes on specific goods and services | | 761.646 | 988.7 | 1 500.654 | 1 861.104 | 2 071.89 | 1 230.756 | 1 274.189 | 1 333.621 | 1 547.471 | 1 656.482 | 1 665.699 |
5120 Taxes on specific goods and services | 5121 Excises | | 0 | 0 | 579.612 | 727.282 | 725.867 | 651.914 | 858.25 | 961.921 | 1 143.892 | 1 311.674 | 1 280.508 |
5121 Excises | Alcohol (beverages spirits and vinegar) | | .. | .. | 179.598 | 276.336 | 243.872 | 209.935 | 223.817 | 277.861 | 356.408 | 366.399 | 382.297 |
Petroleum (mineral products) | | .. | .. | 251.777 | 283.336 | 288.473 | 289.172 | 459.585 | 493.401 | 530.87 | 654.764 | 609.229 |
Motor Vehicles (vehicles, aircraft, vessels) | | .. | .. | 46.808 | 57.395 | 57.948 | 42.587 | 60.994 | 44.409 | 99.44 | 135.781 | 122.727 |
Tobacco | | .. | .. | 101.429 | 110.214 | 135.574 | 110.221 | 113.855 | 146.25 | 157.174 | 154.731 | 166.254 |
5122 Profits of fiscal monopolies | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5123 Customs and import duties | | 409.565 | 437.097 | 355.723 | 420.913 | 400.552 | 411.286 | 375.746 | 326.272 | 358.809 | 284.939 | 315.019 |
5123 Customs and import duties | Alcohol (beverages spirits and vinegar) | | 59.972 | 61.647 | 29.439 | 43.694 | 38.05 | 65.225 | 108.368 | 97.078 | 145.969 | 129.322 | 128.272 |
Petroleum (mineral products) | | 174.82 | 215.347 | 151.223 | 162.831 | 161.571 | 152.691 | 13.527 | 0 | 0 | 0 | 0 |
Textiles and textile articles | | 9.539 | 11.746 | 11.333 | 13.889 | 13.586 | 21.326 | 27.419 | 25.727 | 22.277 | 20.063 | 14.548 |
Motor Vehicles (vehicles, aircraft, vessels) | | 90.839 | 49.074 | 63.439 | 68.67 | 63.815 | 48.401 | 71.913 | 57.453 | 40.421 | 0.391 | 0.831 |
Tobacco (tobacco and manufactured tobacco) | | 4.192 | 4.205 | 2.011 | 0.468 | 1.13 | 2.787 | 1.245 | 1.885 | 2.092 | 1.804 | 2.144 |
Prepared Food (prepared foodstuffs) | | 14.071 | 22.561 | 19.388 | 38.748 | 31.84 | 19.742 | 19.764 | 18.592 | 18.36 | 11.059 | 10.963 |
Other customs duties | | 56.131 | 72.518 | 81.608 | 95.437 | 93.163 | 120.568 | 138.847 | 130.064 | 135.902 | 132.776 | 161.963 |
Custom duties exemptions | | 0 | 0 | -2.718 | -2.824 | -2.603 | -19.454 | -5.337 | -4.527 | -6.213 | -10.476 | -3.702 |
5124 Taxes on exports | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5125 Taxes on investment goods | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5126 Taxes on specific services | | 352.081 | 551.603 | 565.318 | 712.909 | 945.471 | 167.556 | 40.194 | 45.428 | 44.77 | 59.869 | 70.173 |
5126 Taxes on specific services | Gaming Tax (casino) | | 0 | 7.544 | 6.34 | 5.73 | 9.273 | 1.729 | 0 | 0 | 0 | 0 | 0 |
Tourism Marketing Tax (TMT) | | 0 | 0 | 0 | 0 | 0 | 21.694 | 40.194 | 45.428 | 44.77 | 59.869 | 70.173 |
5127 Other taxes on internat. trade and transactions not included within 5121 to 5126 inclusive | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5128 Other taxes not included within 5121 to 5127 inclusive | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5130 Unallocable between 5110 and 5120 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5200 Taxes on use of goods and perform activities | | 109.426 | 130.996 | 126.837 | 135.447 | 142.801 | 147.285 | 140.422 | 196.909 | 198.428 | 204.857 | 202.052 |
5200 Taxes on use of goods and perform activities | 5210 Recurrent taxes on use of goods and perform activities | | 109.426 | 130.996 | 126.837 | 135.447 | 142.801 | 147.285 | 140.422 | 196.909 | 198.428 | 204.857 | 202.052 |
5210 Recurrent taxes on use of goods and perform activities | 5211 Recurrent taxes paid by households: motor vehicles | | 43.539 | 43.059 | 45.34 | 52.583 | 56.375 | 57.194 | 62.542 | 94.651 | 102.196 | 115.29 | 116.616 |
5211 Recurrent taxes paid by households: motor vehicles | Road tax and other licences | | 41.402 | 42.032 | 45.34 | 50.027 | 53.524 | 54.152 | 59.188 | 88.125 | 94.955 | 107.607 | 108.398 |
Vehicle testing | | 2.137 | 1.028 | 0 | 2.555 | 2.851 | 3.042 | 3.354 | 6.526 | 7.241 | 7.683 | 8.217 |
5212 Recurrent taxes paid by others: motor vehicles | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles | | 65.887 | 87.937 | 81.497 | 82.864 | 86.426 | 90.091 | 77.88 | 102.258 | 96.232 | 89.566 | 85.436 |
5213 Recurrent taxes paid on use of goods and perform activities other than on motor vehicles | Trade/industry licences | | 7.065 | 8.002 | 9.075 | 8.986 | 9.369 | 6.981 | 7.355 | 8.337 | 9.018 | 10.501 | 10.039 |
Licences and other licence registration | | 4.891 | 6.615 | 5.552 | 5.457 | 4.353 | 3.451 | 2.456 | 2.703 | 2.921 | 6.267 | 3.672 |
Telecommunications and radio broadcasting licences | | 50.033 | 68.249 | 62.825 | 63.792 | 67.93 | 74.878 | 64.297 | 87.538 | 82.766 | 71.852 | 70.855 |
Casino and hotel licences | | 3.691 | 4.858 | 3.813 | 4.372 | 4.508 | 4.488 | 3.475 | 3.408 | 1.246 | 0.655 | 0.546 |
Liquor and toddy licences | | 0.206 | 0.212 | 0.232 | 0.257 | 0.266 | 0.292 | 0.298 | 0.27 | 0.282 | 0.292 | 0.324 |
5220 Non-recurrent taxes on use of goods and perform activities | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
5300 Unallocable between 5100 and 5200 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
6000 Taxes other than 1000, 2000, 3000, 4000 and 5000 | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total tax revenues not including social security contributions | | 2 068.07 | 2 754.809 | 3 220.07 | 4 040.015 | 4 448.416 | 4 559.43 | 5 053.192 | 5 258.445 | 5 897.285 | 6 461.621 | 6 930.787 |
Total non-tax revenue | | 93.364 | 994.368 | 668.246 | 1 013.583 | 1 625.915 | 1 256.101 | 1 424.721 | 1 103.332 | 1 475.374 | 986.069 | 1 226.581 |
Total non-tax revenue | Non-tax revenue: Grants | | 0 | 316.811 | 100.789 | 319.039 | 702.428 | 343.118 | 531.798 | 144.372 | 270.556 | 172.571 | 281.174 |
Non-tax revenue: Property income | | 93.364 | 328.485 | 299.815 | 286.22 | 417.674 | 517.814 | 391.197 | 527.583 | 594.801 | 418.704 | 578.513 |
Non-tax revenue: Property income | Non-tax revenue: Rents and royalties | | 93.364 | 180.472 | 93.491 | 125.262 | 151.879 | 116.577 | 108.058 | 141.094 | 133.285 | 138.8 | 152.158 |
Non-tax revenue: Rents and royalties | Fishing licence fees | | 93.294 | 180.41 | 93.415 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Annual EU fishing licence fees to access Seychelles EEZ | | 0 | 0 | 0 | 59.135 | 56.302 | 53.429 | 46.841 | 43.308 | 35.689 | 36.796 | 42.165 |
EU fishing licence: vessel fee | | 0 | 0 | 0 | 35.407 | 25.315 | 14.265 | 21.078 | 37.205 | 32.844 | 29.494 | 35.155 |
Non EU fishing licence fees | | 0 | 0 | 0 | 30.664 | 70.18 | 48.813 | 40.061 | 59.926 | 64.234 | 72.266 | 72.447 |
Local fishing licence fees | | 0.07 | 0.062 | 0.076 | 0.057 | 0.082 | 0.071 | 0.077 | 0.656 | 0.518 | 0.245 | 2.391 |
Non-tax revenue: Interest and dividends | | 0 | 148.013 | 206.324 | 160.958 | 265.795 | 401.237 | 283.139 | 386.489 | 461.517 | 279.903 | 426.355 |
Non-tax revenue: Interest and dividends | SIBA and FSA fees | | 0 | 0 | 0 | 0 | 0 | 0 | 132.627 | 158.255 | 157.833 | 0 | 0 |
Other income from interest and dividends | | 0 | 148.013 | 206.324 | 160.958 | 265.795 | 401.237 | 150.512 | 228.234 | 303.684 | 279.903 | 426.355 |
Non-tax revenue: Other property income | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Non-tax revenue: Sales of goods and services | | 0 | 181.439 | 190.862 | 305.199 | 397.51 | 296.75 | 347.206 | 321.68 | 427.578 | 349.319 | 334.621 |
Non-tax revenue: Fines, penalties and forfeits | | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Non-tax revenue: Miscellaneous and unidentified revenue | | 0 | 167.634 | 76.78 | 103.124 | 108.303 | 98.419 | 154.52 | 109.697 | 182.438 | 45.475 | 32.273 |
Total non-tax revenue excluding grants | | 93.364 | 677.557 | 567.457 | 694.544 | 923.487 | 912.983 | 892.923 | 958.96 | 1 204.818 | 813.498 | 945.408 |
Total tax and non-tax revenue excluding grants | | 2 439.315 | 3 792.266 | 4 007.414 | 4 734.559 | 5 371.903 | 5 472.413 | 5 946.115 | 6 217.405 | 7 102.103 | 7 275.119 | 8 083.809 |