Tourism environmental sustainability levy to come into force on August 1, 2023 |28 July 2023
The Tourism environmental sustainability levy will come into force on August, 1 2023, as per the structure announced by the Ministry of Finance, National Planning & Trade in a press release issued on July 13, 2023.
The levy will be charged on a three-tiered basis, whereby small tourism accommodations (1-24 rooms) will be required to charge visitors R25 per person per night, medium tourism accommodations (25-50 rooms) R75 per person per night, and large tourism accommodations (51 rooms and above), yachts and island resorts R100 per person per night.
Island resorts relate to establishments based on any island other than Mahé, Praslin, La Digue or Cerf Island and as defined in the Tourism Development Act 2019.
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 the 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).
It is to be noted that the levy will not be applicable to citizens and residents of Seychelles, children of 12 years and below (visitors), airline and yacht crew members.