🇸🇨 Impôt sur les sociétés en Seychelles

Taux principal : 0% (IBC on foreign income)

International Business Company (IBC)

Seychelles IBCs are exempt from all Seychelles taxes on income derived from sources outside Seychelles. There is no corporate income tax, capital gains tax, withholding tax, or stamp duty on IBC transactions. The IBC cannot conduct business with persons resident in Seychelles and cannot own real property in Seychelles. IBCs are not entitled to benefits under Seychelles' double tax treaties. The company must pay an annual licence fee to the FSA to maintain its registration. Since Seychelles joined the OECD Global Forum and implemented CRS, beneficial ownership information is maintained in a register accessible to the FSA and exchanged automatically with partner tax authorities.

Company Special Licence (CSL)

CSL companies pay corporate tax at 1.5% on assessable income from qualifying activities. The company has access to Seychelles' double tax treaty network and can benefit from reduced withholding tax rates under applicable treaties. Annual tax returns and audited financial statements must be filed with the Seychelles Revenue Commission. The company must demonstrate ongoing substance in Seychelles to maintain the CSL.

Faits essentiels

Conventions de double imposition: 30
Adhésions: AU, SADC, COMESA, WTO, UN, Commonwealth
Système juridique: Mixed — English common law and French civil law
Exercice fiscal: January – December

This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.