Seychelles: Fiscal freedom

The latest value from 2025 is 83 points, an increase from 12 points in 2024. In comparison, the world average is 63 points, based on data from 174 countries. Historically, the average for the Seychelles from 2009 to 2025 is 67 points. The minimum value, 9 points, was reached in 2023 while the maximum of 83 points was recorded in 2025. See the global rankings or world map for that indicator or use the country comparator to compare trends over time.

The Fiscal Freedom index for the Seychelles from The Heritage Foundation reflects the tax burden imposed by the government, including the direct taxes on individuals and corporations and the overall amount of tax revenue as a a share of GDP.

Definition: The Fiscal freedom index measures the tax burden imposed by government. It is composed of three quantitative factors: the top marginal tax rate on individual income, the top marginal tax rate on corporate income, and the total tax burden as a percentage of GDP.