The Seychelles Revenue Commission has published the statutory instruments (S.I.) for the implementation of the measures of the National Budget 2022, which were originally published in the Official Gazette on 31 December 2021. These include:

• S.I. 106 of 2021;
• S.I. 107 of 2021; and
• S.I. 108 of 2021.

The main tax measures are summarized as follows:

• New standard business tax rates are set a…