Key Tax Rates at a Glance
| Tax Type | Rate | Tier | Notes | Source |
|---|---|---|---|---|
| Income Tax — top rate | 33.0% | Moderate | Top marginal rate | OECD 2026 |
| Income Tax — lowest rate | 0.0% | Entry rate | OECD 2026 | |
| Corporate Tax | 25.0% | Moderate | Standard rate | OECD 2026 |
| VAT | 15.0% | Low Tax | Standard rate | OECD 2026 |
| Capital Gains Tax | 0.0% | Zero | Standard rate | OECD 2026 |
| Social Security (employee) | 10.0% | Employee contribution | OECD 2026 | |
| Territorial Taxation | Yes | Territorial system | OECD 2026 | |
| Digital Nomad Visa | Yes | Check official government sources | Official |
Seychelles Special Tax Regime
Seychelles offers the Seychelles Special Tax Regime for qualifying individuals. Seychelles offers a dedicated digital nomad or remote-work visa. Check official government sources Holders typically benefit from the Seychelles Special Tax Regime or an equivalent preferential regime. This programme can substantially reduce the effective tax burden for new residents.
| Criterion | Detail |
|---|---|
| Who qualifies | Qualifying expats, new tax residents, and internationally mobile professionals in Seychelles. |
| Tax rate under regime | Preferential rate under Seychelles Special Tax Regime. Consult Seychelles Tax Authority for current applicable terms. |
| Duration | Typically 5–10 years depending on programme. Verify via official government sources. |
| Application process | Applications filed through Seychelles Tax Authority. Documents typically required: proof of income, prior tax clearance, and proof of qualifying activity or investment. |
| Key restriction | Applicants must generally not have been tax resident in Seychelles during a qualifying look-back period (typically 3–5 years prior). |
Income Tax Brackets
Corporate Tax
VAT & Consumption Taxes
Capital Gains & Investment Income
Digital Nomad & Expat Visas
Check official government sources
Tax Scenarios — Effective Rates
Estimated all-in tax burden after income tax and employee social security. Assumes standard deductions; does not account for special regimes or itemised relief.
Tax Burden Calculator
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Key Insight
Seychelles operates a territorial tax system — foreign-sourced income is generally not taxed for residents. A digital nomad visa is available, attracting remote workers seeking a lower-tax base.
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Frequently Asked Questions
Comparisons
Social Security & Benefits