Seychelles

Eastern Africa · SC · 26 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• normally resides in Seychelles
• present in Seychelles for 183+ days in a tax year
• present in Seychelles for 183+ days in any 12-month period that starts or ends in the tax year
• domiciled in Seychelles
• domicile in Seychelles unless Revenue Commissioner accepts a permanent place of abode outside Seychelles

Seychelles appears easy to leave if you genuinely stop meeting the residence-day tests, but domicile can keep an individual resident unless they also have a permanent place of abode outside Seychelles and the Revenue Commissioner is satisfied they are not domiciled there. The official guidance therefore makes departure more than just a simple day-count issue.

Source: Seychelles Revenue Commission (via OECD Tax Residency Information)

Tax treaty network (26)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.