What changed in Seychelles
Every rule added or re-checked for Seychelles in the last 90 days.
Seychelles taxes an individual crypto holder at zero, by architecture rather than by any crypto-specific rule
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 6, 2026
Income and Non-Monetary Benefits Tax Act 2010There is no Seychelles expat tax regime because a local salary is the one thing worth avoiding
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 6, 2026
Income and Non-Monetary Benefits Tax - rate bands and thresholdsRedomiciliation into and out of Seychelles both work cleanly, with legal continuity preserved
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 6, 2026
International Business Companies Act 2016, consolidated to 11 July 2025No capital gains tax, no inheritance tax, no wealth tax and no exit tax, but foreign-owned residential property does pay 0.50 percent a year
Leaving home: exit tax and ties
AddedAI-extracted, cross-checkedLast checked Sep 6, 2026
The Seychelles Tax System - source rule, business tax, VAT, Immovable Property TaxSeychelles' zero crypto tax only protects someone actually resident here, a Seychelles IBC is a wrapper, not a shield
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Agreements - double taxation agreements and tax information exchange agreementsNo Seychelles VASP is actually licensed yet, only eight are in assessment, and none should be called licensed
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Licensed VASPs registerNobody, including the SRC, has defined where private crypto investing ends and taxable business activity begins
Crypto tax and legal status
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
The Seychelles Tax System - source rule, business tax, VAT, Immovable Property TaxOpening a Seychelles bank account for an IBC is notoriously hard, and reputation friction outlasts the EU delisting
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
VASP Legal Framework and FAQsAn IBC cannot do virtual asset business, mining or mixing, and must stop implying Seychelles regulates it
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
International Business Companies Act 2016, consolidated to 11 July 2025The real risk to a Seychelles IBC is not Seychelles law, it is your home country's effective-management test
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Business Tax (Amendment) Act 2020 (Act 2 of 2021), commenced by SI 78 of 2021Seychelles came off both EU tax-haven annexes on 17 February 2026, for the first time since 2020
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Seychelles removed from EU Annex II, 17 February 2026Economic substance follows multinational group membership, not company size
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Business Tax (Amendment) Act 2020 (Act 2 of 2021), commenced by SI 78 of 2021A Seychelles IBC costs USD 130 to register and USD 140 a year, and the annual return is gone
Moving your company
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
International Business Companies Act 2016, consolidated to 11 July 2025There is no fast passport here: investor citizenship needs USD 1 million plus 11 years of residence
Permanent residency and citizenship
AddedAI-extracted, cross-checkedICS's own citizenship pages contradict each other on the marriage route, follow the form but flag the conflict
Permanent residency and citizenship
AddedAI-extracted, cross-checkedNaturalisation through marriage needs 10 years married plus 5 years' residence, an 80 percent exam, and sponsors
Permanent residency and citizenship
AddedAI-extracted, cross-checkedThe GOP runs on a quota system with real approval odds, not a rubber stamp
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Seychelles Labour Migration PolicyThe Eden Island Scheme bundles a property purchase with a five-year family residence permit for one flat fee
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Residence Permit page - eligibility, fees and presence obligationPermanent Residence by investment costs USD 1 million and is not a golden-visa passport product
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Permanent Residence page and Form IMM-15 guidelineThe Residence Permit buys five years of Seychelles residence for just five days of presence a year
Residency routes
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Residence Permit page - eligibility, fees and presence obligationPrivate insurance with air evacuation cover is a practical necessity, and no reciprocal healthcare agreement exists with any roster country
Healthcare coverage
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Permanent Residence page and Form IMM-15 guidelineFree healthcare is for citizens and residents only, and Permanent Residence holders are expressly excluded
Healthcare coverage
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Permanent Residence page and Form IMM-15 guidelineWhether a GOP-holding expatriate must contribute to the Seychelles Pension Fund is not definitively resolved
Social security
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Contribution rates and retirement pension rulesSeychelles has no totalization agreement with any of the requested roster countries
Social security
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Contribution rates and retirement pension rulesSeychelles Pension Fund contributions are among the lowest in the world, and leaving lets you cash out tax-free
Social security
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Contribution rates and retirement pension rulesSeychelles' permanent establishment threshold is 90 days, tighter than the OECD's 183
Permanent establishment risk
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Business Tax (Amendment) Act 2020 (Act 2 of 2021), commenced by SI 78 of 2021Remote work for a foreign employer while physically in Seychelles owes no Seychelles income tax
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Income and Non-Monetary Benefits Tax Act 2010A non-citizen employee in Seychelles pays 15 percent from the first rupee, with no tax-free band a citizen gets
Personal income tax
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Income and Non-Monetary Benefits Tax - rate bands and thresholdsMoving to Seychelles has no arrival trigger and leaving has no exit tax, unlike Denmark-style worldwide systems
Tax residency
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
The Seychelles Tax System - source rule, business tax, VAT, Immovable Property TaxThe often-cited 183-day individual residence test could not be verified against the Act itself
Tax residency
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
The Seychelles Tax System - source rule, business tax, VAT, Immovable Property TaxSeychelles has no residence-based worldwide personal income tax, so residence barely matters here
Tax residency
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
The Seychelles Tax System - source rule, business tax, VAT, Immovable Property TaxMajor shareholders and company directors are exempt from the GOP employment certificate requirement
Right to work
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Gainful Occupation Permit page and FAQThe Gainful Occupation Permit is employer-sponsored and cannot be self-issued by a visitor
Right to work
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Gainful Occupation Permit page and FAQSeychelles bars all work on a visitor permit, paid or unpaid, remote included
Right to work
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Gainful Occupation Permit page and FAQThe Workcation Retreat nomad permit cannot be verified as operating and should not be routed to
Immigration and visa
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Workcation Retreat Programme site (returns Cloudflare error 1014)Overstaying or working without a permit carries real fines, not just a warning
Immigration and visa
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Labour Migration FAQ - work permits, penalties and employer obligationsSeychelles is visa-free for every nationality but not permission-free, and the visitor permit runs a full year
Immigration and visa
AddedAI-extracted, cross-checkedLast checked Sep 2, 2026
Visitors Permit - entry requirements, fees and extensions