Africa · SCR
Seychelles
Reviewed 2026-06-21
Top income tax
30%
Self-employed SS
Yes
VAT
15%
Capital gains
0%
Exit tax
No
Nomad visa
Yes
70
/ 100
Tax efficiency58
Ease to enter79
Ease to exit93
Cost of living65
Internet9
English100
Seychelles taxes individuals on a territorial basis, so income earned outside the islands is generally exempt and only local-source emoluments face the progressive payroll tax that tops out at 30 percent. There is no capital gains tax, no inheritance or gift tax, and no wealth tax, which makes it attractive for asset holders, though VAT is 15 percent and the cost of living is among the highest in Africa. A solopreneur can stay up to a year under the Workcation remote-work permit without becoming locally taxable on foreign income.
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate0%
Top rate threshold$68,300
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate5%
Employer SS rate5%
Indirect & other taxes
VAT standard rate15%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index64.5
Internet speed50 Mbps
English proficiencyHigh
Civil liberties77
Sources
- Seychelles Revenue Commission — Seychelles Tax System (business tax, VAT, withholding tax)
- Ministry of Finance, Trade and Economic Planning — Policy Statement: Progressive Income Tax (PAYE brackets and rates)
- Seychelles Pension Fund — Mandatory Contribution rates
- Seychelles Tourism — Workcation Retreat Program (digital nomad permit)
- Numbeo — Cost of Living Index by Country 2026
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.