Tourism Environmental Sustainability Levy comes into force on 01st August, 2023
July 27, 2023
The Tourism Environmental Sustainability Levy is to come into force on 01st August, 2023
The structure of the levy remains the three-tiered basis, as was previously announced.
Establishments will charge and collect this levy from the visitors.
The Levy is NOT to be incorporated in the establishments’ prices. Instead, they are required to include it on the visitor’s invoice as the Tourism Environmental Sustainability Levy.
The establishments will then be required to remit these funds to Seychelles Revenue Commission (SRC) on a monthly basis. The levy amount shall not be considered as part of the turnover of a business for the purpose of determining Business Tax, Value Added Tax (VAT), Accommodation Turnover Tax or Tourism Marketing Tax (TMT).
Exempted from the levy are children aged 12 years and below (visitors), residents and crew members (airline and yachts).
The levy was first announced by Minister Naadir Hassan in his 2023 budget speech, delivered in the National Assembly on 04th November, 2022.
Since then, a series of consultations has taken place between the government, tourism stakeholders and the Seychelles Hospitality and Tourism Association.
To know more, read the press release below.
PR-TOURISM-ENVIRONMENTAL-SUSTAINABILITY-LEVY-TO-COME-INTO-FORCE-ON-01ST-AUGUST.pdf
Link to video interview of Minister Hassan with SBC.