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Seychelles vs United Arab Emirates
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇸🇨 Seychelles
vs
🇦🇪 United Arab Emirates
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–15%
No change
0%
No personal income tax; unlikely to change short-term
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
No change
5%
5% stable; GCC coordination maintained
No change

Corporate Tax Rate

Corporate Tax Rate
25–33%
No change
9%
Corporate tax compliance and reporting maturing
No change

Capital Gains Tax

Capital Gains Tax
0%
No change
0%
No CGT; free zone benefits under review for Pillar Two
No change

Social Security & Payroll

Social Security / Payroll
3% + 20%
No change
~17.5%
Emiratisation targets affecting employer costs
No change
State, Regional & Local Taxes

🇸🇨 SeychellesSeychelles Tax System

Seychelles has a progressive income tax up to 15% — very low by global standards. No capital gains tax. The country is an established offshore financial centre (International Business Companies, trusts). Tourism dominates the formal economy. Business Tax (corporate tax) is 25% on the first SCR 1M, 33% above. The Seychelles Revenue Commission administers tax. EU blacklisted briefly in 2019 for harmful tax practices.

🇦🇪 United Arab EmiratesEmirate-Level Fees & Free Zone Benefits

The UAE has no federal income tax on individuals. Emirates impose municipality fees (~5%) on commercial rents and tourism/hotel fees of 10–15%. Free Zones (DIFC, ADGM, Jebel Ali) offer 0–9% corporate rates for qualifying activities. Real estate transfer fees of 4% apply in Dubai. Emiratisation targets are increasing employer costs.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Seychelles vs United Arab Emirates: Key Tax Differences (2026)

💰 Income Tax: 🇸🇨 Seychelles has a higher top income tax rate (0–15% vs 0%). 🇦🇪 United Arab Emirates is more favourable for high earners.

🛒 VAT/Sales Tax: Seychelles has a higher consumption tax (15% vs 5%).

🏢 Corporate Tax: 🇦🇪 United Arab Emirates offers a lower corporate rate (9% vs 33%), which can influence business location decisions.

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All 🇸🇨 Seychelles comparisons →All 🇦🇪 United Arab Emirates comparisons →