Africa & Indian Ocean · Indian Ocean
Seychelles
The strongest passport in Africa, a genuinely territorial tax system, and a residence permit demanding only five days a year — attached to a citizenship route that was repealed in 2023 and an entry test that is pure ministerial discretion.
Tax position
- Income tax (top)
- 30% on Seychelles-source employment income — and non-citizens get NO tax-free threshold, paying 15% from the first rupee
- Capital gains
- none
- Wealth tax
- none
- Inheritance tax
- none
- Special regime
- Territorial since 1 January 2019 (Business Tax (Amendment) Act 2018) — foreign-source income is untaxed. Immovable Property Tax of 0.25% a year of market value applies to non-Seychellois-owned residential property (Act 19 of 2019).
- Territorial
- Yes — foreign-source income generally outside scope
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
Closed — listed so you do not chase them
Is Seychelles actually right for your family?
We will tell you if it is not. That is the whole service.