Seychelles Compliance Guide
Filing requirements, deadlines, and fees for Seychelles business entities.
Filing Obligations
Annual Licence Fee (IBC)
AnnualSeychelles IBCs must pay an annual licence fee through their registered agent. IBCs are exempt from all taxes on income, dividends, interest, royalties, and capital gains. No annual return or financial statements filing is required for standard IBCs.
Anniversary of incorporation
US$100 (IBC annual licence fee)
US$50 penalty for late payment. IBC may be struck off after 90 days of non-payment.
Through the registered agent
Beneficial Ownership Filing
OngoingSeychelles entities must maintain and file beneficial ownership information with the FSA through their registered agent, in line with international AML/CFT standards.
Upon incorporation; updates within 21 days of any change
No fee
SCR 50,000 fine for non-compliance. Registered agent may also face penalties.
Through the registered agent to the FSA
Corporate Tax Return (domestic companies)
AnnualDomestic companies pay business tax at 25% on taxable income in the first SCR 1 million, and 33% on income above SCR 1 million. Special Licence Companies (CSLs) pay a reduced rate of 1.5% on worldwide income.
31 March following the year of assessment
No filing fee
Penalties as prescribed by the Seychelles Revenue Commission.
Filed with the Seychelles Revenue Commission
Key Dates
Frequently Asked Questions
Do Seychelles IBCs pay tax?
No. Seychelles IBCs are exempt from all local taxes on income, profits, capital gains, dividends, and interest. The only ongoing obligation is the annual licence fee of US$100.
What is a Seychelles CSL?
A Company with Special Licence (CSL) is a Seychelles tax-resident company that pays a reduced business tax rate of 1.5% on worldwide income. CSLs can access Seychelles' double taxation treaty network and obtain tax residency certificates.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.