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Seychelles
Africa
Lucky Nomads World Index
65.39 / 100
Global rank
#108
Corporate tax
25%
Personal tax
30%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.3 / 10
- Affordability Index4.1 / 10
- Entry Ease Index7.4 / 10
- Tax Freedom Index8.5 / 10
- WiFi Index6.7 / 10
- Admin Ease Index7.0 / 10
- Healthcare Index7.9 / 10
- City Comfort Index7.8 / 10
- WeatherComfort Index6.1 / 10
- Banking Index7.0 / 10
- GeoStability Index8.7 / 10
- Justice & Order Index7.4 / 10
- Quality of Life Index7.5 / 10
- Open Society Index7.4 / 10
- Flight Index4.3 / 10
- Environmental Quality Index8.5 / 10
- English Index7.3 / 10
- Wealth Protection Index8.2 / 10
- AI Access Index5.6 / 10
- Economic Openness Index5.4 / 10
- Market Depth Index3.2 / 10
- ClimateShield Index5.7 / 10
Country snapshot
- Capital
- Victoria
- Population (approx.)
- 98,000
- Area (km²)
- 455 km²
- Currency code (ISO 4217)
- SCR
- Currency name
- Seychellois rupee
- Main airport IATA code
- SEZ
- Airport name
- Seychelles International Airport
General facts
- Minimum monthly cost
- From $3,070/month
- Main languages
- English
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .sc
- Phone calling code
- +248
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highTerritorial
- Marginal PIT (personal income tax)
- 30%HighTerritorial
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Pure territorial regime since 1 January 2019 under the Business Tax Amendment Act 2018, foreign-source income exempt for all Seychelles tax-resident companies. The Business Tax Amendment Act 2021 (effective 15 September 2021) introduced economic substance requirements for multinational groups deriving passive foreign-source income. Foreign-source IP income is generally taxable with a narrow patent exemption tied to local R and D nexus.
Progressive corporate brackets effective January 2022 under the National Budget 2022: 15 percent on the first of taxable business profit, 25 percent above that threshold. A top rate of 33 percent applies to telecommunications, banking and insurance. Capital gains tax is 0 percent. The 0 percent International Trade Zone regime under the ITZ Act 1995 remains operational for licensed export-oriented entities.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
The PIT base is structurally limited to Seychelles-source employment income and non-monetary benefits paid by the employer. Foreign-source dividends, foreign interest, foreign capital gains and foreign rental income are not taxed at the individual level. There is no wealth tax, no inheritance tax and no gift tax. Foreigners owning residential property in Seychelles pay a 0.25 percent annual immovable property tax on market value.
Progressive scale since June 2018 under the Income and Non-Monetary Benefits Tax Act 2010: 0 percent up to per month for Seychellois citizens, 15 percent and 20 percent on intermediate brackets, top rate of 30 percent above per month (around USD 6,320). Expatriate employees do not benefit from the 0 percent bracket and are taxed from the first rupee. No individual special tax regime exists, no NHR equivalent, no flat tax for new residents.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
International Trade Zone (ITZ) free zone tax regime
AvailableFree zone fiscal regime under the International Trade Zone Act 1995 (SITZ Act).
You either qualify for the Seychelles' special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Seychelles. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Available
Programmes
Seychelles lists several residency and mobility routes across residence by investment, business founder routes, work (employer sponsored), retirement routes, and remote work visas. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
6 programmes listed · 6 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Permanent Residence Permit by Investment
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Gainful Occupation Permit (GOP), Self-Employed and Investor track
Work (employer sponsored)
2 programmesEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Gainful Occupation Permit (GOP), Employee track
- Available
International Trade Zone (ITZ) Work Permit
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Residence Permit (financial means)
Remote work visas
1 programmeRemote work or digital nomad style permits.
- Available
Workcation Retreat Programme (Visitors Workcation Permit)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in the Seychelles.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- GeoStability Index8.7 / 10Very strong geostability index
- Environmental Quality Index8.5 / 10Very strong environmental quality index
- Tax Freedom Index8.5 / 10Very favorable tax environment
Weakest dimensions
- Market Depth Index3.2 / 10
- Affordability Index4.1 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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