What is the tax rate for Seychelles International Business Companies (IBCs)?

Seychelles IBCs benefit from a tax-neutral status, meaning they pay 0% corporate tax on foreign-sourced income. This makes them highly attractive for offshore business activities conducted outside Seychelles.

Is there capital gains tax or stamp duty for Seychelles IBCs?

No. Seychelles does not impose capital gains tax or stamp duty on typical offshore transactions for IBCs

Are there withholding taxes on dividends, interest, or royalties paid to non-residents?

No. Seychelles IBCs do not pay withholding taxes on dividends, interest, royalties, or other payments to non-resident stakeholders, provided the income is foreign-sourced

Is there a minimum share capital requirement for Seychelles IBCs?

No strict minimum is imposed. Typically, an authorised share capital of around USD 100,000 is used, but this is flexible. Bearer shares are prohibited; all shares must be registered

Are Seychelles IBCs required to have local directors or shareholders?

No. There is no obligation for local directors or shareholders. Directors and shareholders can be individuals or corporate entities from anywhere, subject to due diligence checks