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%.
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%
- 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
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.
Sources (1)
Frequently asked
What is the income tax rate in Seychelles?
The top marginal personal income tax rate in Seychelles is 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.
What is the corporate tax rate in Seychelles?
The headline corporate income tax rate is 25%.
Does Seychelles tax capital gains?
Capital gains for individuals: None.