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Secondary Sources Yvette Nakibuule Wakabi, “Seychelles - Corporate Taxation,” Country Tax Guides (IBFD, regularly updated). Available on IBFD Tax Research Platform. Yvette Nakibuule Wakabi, “Seychelles - Individual Taxation,” Country Tax Guides (IBFD, regularly updated). Available on IBFD Tax Research Platform. Subject Searches: Taxation--Law and legislation--Seychelles.Inheritance and transfer tax--Law and legislation--Seychelles. Primary Sources Business Tax Act, Laws of Seychelles, Chapter 20. Consolidated to 2018. English. Income and Non-Monetary Benefits Tax Act, Laws of Seychelles, Chapter 273. Consolidated to 2018. English. Modified by:Income and Non-Monetary Benefits Tax (Amendment) Act, Act 32 of 2022. English. Stamp Duty Act, Laws of Seychelles, Chapter 226. Consolidated to 2014. English. Value Added Tax Act, Laws of Seychelles, Chapter 244. Consolidated to 2018. English.
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