Tax residency in Seychelles
How to become a tax resident — and how hard it is to leave.
How do I become a tax resident of Seychelles?
You become a tax resident of Seychelles after spending 183 days there. Seychelles has a worldwide tax system with a 0% top personal income tax rate.
Common questions
- What is the top personal income tax rate in Seychelles?
- The top personal income tax rate in Seychelles is 0%.
- Does Seychelles have an exit tax?
- Seychelles does not have an exit tax.
- Are there specific visa options for remote workers in Seychelles?
- Yes, Seychelles offers a nomad visa.
How to become a tax resident
Typically after 183+ days of presence in a year — or any of:
- 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
There is no investment residence route, but a remote worker or high‑net‑worth individual can live in Seychelles for up to one year by applying online for the official Visitors Workcation Permit digital‑nomad program.
How to break residency
moderate to leaveSeychelles 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.
“"Resides" means normally resides in Seychelles or who has resided in Seychelles for at least 183 days in a tax year or is domiciled in Seychelles; ... "Domicile" means in relation to an individual a person who is a long term resident of or is a citizen of Seychelles, unless the Revenue Commissioner is satisfied that the person is not domiciled in Seychelles.” — Seychelles Revenue Commission (via OECD Tax Residency Information)
Estimate — confirm against the linked sources. See methodology.