East & Southern Africa
Seychelles: tax at a glance
This is a territorial system. Foreign-source income is exempt, there is no capital gains tax, business tax runs 15%-25% and VAT sits at 15%.
Territorial
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Ways to relocate to Seychelles
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 30%Income and non-monetary benefits are taxed on a progressive scale. Most salary income is taxed at 15%, rising to 30% on the highest bands.
- Corporate income
- 25%
- Capital gains
- None
- VAT
- 15%
- Dividends (WHT)
- 15% for non-residents
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- Seychelles Pension Fund: 3%
- Social security (employer)
- Seychelles Pension Fund: 3%
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- An Immovable Property Tax of 0.25% applies to foreign-owned residential property.
- Other
- A Corporate Social Responsibility Tax of 0.5%, plus a tourism marketing levy.
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
Territorial since 1 January 2019, under the Business Tax (Amendment) Act 2018. Foreign-source income is untaxed. An Immovable Property Tax of 0.25% a year of market value applies to residential property not owned by Seychellois nationals (Act 19 of 2019).
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.