Seychelles updates tourism sustainability levy
Seychelles has implemented amendments to the Environment Protection (Tourism Environmental Sustainability Levy) Regulations, effective 1 January 2026. Small accommodation establishments are now exempt from the levy to ease cost pressures on smaller operators and support their contribution to the sector.
The levy continues to be charged per person per night and collected in destination by accommodation providers at SCR 75 for medium establishments (25–50 rooms), SCR 100 for large establishments (more than 50 rooms), and SCR 100 for yachts and island resorts. Existing exemptions remain for citizens and residents, airline and yacht crew, and children aged 12 and under, aligning the measure with sustainable development and long-term industry resilience.
Source: Tourism Seychelles