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SC
Seychelles
Doing Business
Seychelles Business Guide
Seychelles is a premier offshore financial center in the Indian Ocean, offering zero corporate tax for IBCs, a simple registration process, strong confidentiality provisions, and political stability.
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Seychelles Business GuideSC
Seychelles
Corporate Income Tax
Seychelles Tax Brief
Standard business tax: 15% on income up to SCR 1 million, 25% above (since January 2022). Telecom, banking, insurance, alcohol & tobacco sectors: 25%/33%. VAT at 15%. WHT of 15% on dividends, interest…
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Seychelles Tax BriefGeneral CIT Rate
Standard business tax: 15% on the first SCR 1 million, 25% above. Telecom, banking, insurance, alcohol & tobacco manufacturers: 25% on the first SCR 1 million, 33% above. Small business presumptive tax: 1.5% on turnover (non-VAT registered, under SCR 1M turnover).
CIT Return Due Date
The due date for corporate income tax returns is typically six months after the end of the financial year.
CIT Payment Due Date
Corporate income tax payments are generally due six months after the end of the financial year, in line with the return filing deadline.
Estimated Payment Due Date
Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.
Resident WHT (Dividend/Interest/Royalty)
0/NA/NA
Non-Resident WHT (Dividend/Interest/Royalty)
15/15/15
General Capital Gain Tax Rate
Capital gains are not subject to tax in Seychelles.
Composite Effective Average Tax Rate
23.20%
Composite Effective Marginal Tax Rate
17.33%
SC
Seychelles
Value-Added Tax
Seychelles Seychelles
15%
Standard VAT for Seychelles
SC
Seychelles
Legal Entity Types
Seychelles IBC
International Business Company
A Seychelles International Business Company (IBC) does not require a local resident to act as a director; legally, there is no mandatory minimum authorised share capital and no minimum paid-up capital…
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Seychelles IBCOwnership
Private Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
At least one.
Requirements For Directors
At least one.
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
There is no minimum Share Capital required, and the capital may be expressed in any currency. The recommended Share Capital is US$5,000.
Capital Injection Not Required
Positive
Capital Injection Requirement
No requirement for capital injection
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