The Government of Seychelles has approved amendments to the Environment Protection (Tourism Environmental Sustainability Levy) Regulations. The updated measures will take effect on 1 January 2026.
From 1 January 2026, small accommodation establishments (as defined in the Regulations) will no longer be subject to the levy. This change is intended to ease cost pressures on smaller operators, provide greater operational flexibility, and support their continued contribution to the tourism sector.
Also from 1 January 2026, the levy will continue to be charged per person per night and collected in-destination by tourism accommodation providers at the following rates:
SCR 75 for medium accommodation establishments (25–50 rooms)
SCR 100 for large accommodation establishments (more than 50 rooms)
SCR 100 for yachts and island resorts
The revised regulations maintain all existing exemptions. The levy does not apply to:
Citizens and residents of Seychelles
Airline and yacht crew members
Children aged 12 years and under
These changes are designed to ensure that the Tourism Environmental Sustainability Levy remains fair, targeted, and supportive of both sustainable development and the long-term resilience of the tourism industry.
