🇸🇨 Seychelles Tax Guide - Income Tax, Corporate Tax & Special Regimes

🇸🇨 Seychelles SC / SYC #180

Nomad Score 53.0

Cities 6

Region African Union, Francophone, Remote Work Friendly Countries, Nomad Visa Countries, Islands, Africa, Africa, Eastern Africa

Currency SCR

🇸🇨 SEYCHELLES TAX PROFILE

Data year: 2025

Tax System Territorial
Territorial system - only Seychelles-sourced income is taxed. Foreign-sourced income not subject to tax.

Top PIT Rate 15.0%

Corporate Tax Rate 25.0%

VAT 15.0%

Capital Gains Tax No Capital Gains Tax

Social Security (Employee) 0.0%

Social Security (Employer) 0.0%

Dividend Withholding 0.0%

Interest Withholding 15.0%

Royalty Withholding 15.0%

Treaty Count 6

Territorial Exemption

Tax Authority: Seychelles Revenue Commission (website)

Days Threshold 183 days

Residency Rules Resident if present in Seychelles for 183+ days in a year.

Exit Tax No

CFC Rules No

Fiscal Year 01-01 – 12-31

Filing Deadline March 31

Annual tax returns due March 31.