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Seychelles

Territorial system: foreign income is outside Seychelles tax (for companies, only if they meet economic substance rules), but there is no UK treaty, so UK CFC and company-residence rules still bite on a UK-run company.

Income tax, top rate

Unverified

30%

Income tax applies mainly to employment income, at bands up to 30%. The SRC page could not be read, so this is not confirmed.

Source: Seychelles Revenue Commission - Tax system · checked 2026-09-29

Capital gains

Unverified

None

No capital gains tax is understood to apply; not confirmed.

Source: Seychelles Revenue Commission - Tax system · checked 2026-09-29

Corporate

Unverified

15% / 25%

Business tax is reported as 15% on the first SCR 1m and 25% above, with 33% for banks, insurers and telecoms. Not confirmed.

Source: Seychelles Revenue Commission - Tax system · checked 2026-09-29

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  1. s1Seychelles Revenue Commission - Tax systemprimary · checked 2026-09-29
  2. s2GOV.UK - Tax treaties collectionprimary · checked 2026-09-29