Health - Tax Incentives

The Government of Seychelles is committed to providing quality health care to the people and as such provides incentives to support the continuous growth of the sector.

VAT exemption

i) Imports

On medical, surgical, dental, pharmaceutical and veterinary goods, instruments and appliances.

ii) Supplies

- Life insurance premiums, health insurance premiums, marine cargo insurance premiums, insurance premiums under the agriculture disaster and fisheries insurance schemes or a reinsurance contract by a person carrying on the business of a licensed insurer or reinsurer
- Hospital, medical and dental services including ancillary services as approved by the public health authority.

Business Tax

The rate payable by a private medical service provider is 15% on its taxable income.