Seychelles

Seychelles is a East Africa jurisdiction operating under a territorial tax system, meaning foreign-sourced income is generally not subject to local taxation. Personal income tax rates range from 0% to 15%. The standard corporate income tax rate is 25%. Capital gains are not subject to a dedicated tax.

Tax residency in Seychelles is generally triggered by physical presence exceeding 183 days in a calendar year.

Banking access in Seychelles is attainable but may require more documentation and time than in simpler jurisdictions. Seychelles is currently on the FATF grey list, indicating enhanced monitoring by the international AML/CFT body. This may affect banking relationships and counterparty due diligence requirements. EU tax blacklist status: grey_list. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Tax residency in Seychelles is generally triggered by physical presence exceeding 183 days in a calendar year. The country operates on a territorial basis: income sourced abroad is not subject to local income tax for residents, making it particularly attractive for individuals with cross-border income streams. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.

International Business Companies (IBCs) pay 0% CIT on offshore income. Territorial system. FATF grey list — some banking restrictions. Residency by investment from USD 1M.

The standard corporate income tax rate is 25%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.

Banking access in Seychelles is attainable but may require more documentation and time than in simpler jurisdictions. Internet infrastructure is developing. Speed and reliability can vary by location and should be assessed for business-critical operations.

Seychelles is currently on the FATF grey list, indicating enhanced monitoring by the international AML/CFT body. This may affect banking relationships and counterparty due diligence requirements. EU tax blacklist status: grey_list. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Seychelles ranks highest for Freelancer and Founder / Entrepreneur. It offers a reasonable proposition for freelancer (score: 50/100). It offers a reasonable proposition for founder / entrepreneur (score: 50/100). It scores lower for high net worth individual and digital nomad, who may find other jurisdictions more suitable for their specific requirements.