Seychelles taxes employment income based on source, not residency. Seychelles-source employment income — paid by a Seychelles employer, or for work physically performed in Seychelles — is taxed progressively via employer PAYE: 0% up to SCR 8,555/month, 15% to SCR 10,000/month, 20% to SCR 83,333/month, and 30% above that, regardless of the employee's day-count or residency status. A narrow DTAA exemption exists only for nationals of Seychelles' ~28 treaty-partner countries who are present under 183 days, work for a non-Seychelles employer, and whose cost isn't borne by a Seychelles permanent establishment. Genuinely foreign-source income — pay from a foreign employer or clients, foreign pensions, foreign dividends and interest, foreign capital gains — is 100% tax-free regardless of residency status.
Other tax-paradise features: 0% capital gains tax, 0% inheritance tax, 0% wealth tax, 0% property tax. A Workation program exists for remote workers, though its current terms should be verified directly with Seychelles Immigration (ics.gov.sc).
Note: These are marginal rates — you only pay the higher rate on income within each bracket.
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The 183-day count determines general tax residency, but it does NOT by itself exempt non-residents from tax on Seychelles-source income. Seychelles' Income and Non-Monetary Benefits Tax is source-based: employment income paid by a Seychelles employer, or for work performed in Seychelles, is taxed via employer PAYE at progressive rates (0-30%) regardless of days present. A narrow DTAA short-term-visitor exemption exists only for nationals of Seychelles' ~28 treaty-partner countries who meet ALL of: <183 days present, employer is non-Seychelles-resident, and cost is not borne by a Seychelles permanent establishment (SRC Public Ruling 2019-1). Genuinely foreign-source income (work for a foreign employer/clients, performed outside Seychelles) is untaxed regardless of days present or residency status — this is about source of income, not the 183-day test.
No. Seychelles operates a source-based tax system: only Seychelles-source income is taxed, at progressive rates of 0–30% for employment income. Foreign-source income (remote work for foreign companies, rental income abroad, foreign dividends, foreign pensions) is 100% tax-free — and this holds regardless of residency status, not just for residents. Example: someone earning SCR 300K from a Seychelles employer + SCR 500K from foreign remote work pays progressive PAYE tax on the SCR 300K only (SCR 38,601 income tax + SCR 15,000 SPF employee contribution = SCR 53,601 total), while the SCR 500K foreign income is tax-free. Total effective rate: ~6.7% on combined income. Note this outcome is identical whether the person is a Seychelles tax resident or not — source, not residency, is what determines Seychelles tax exposure.
Launched in 2021 (not 2020, as some sources claim), the Workation program was introduced by Seychelles' tourism authorities to allow remote workers to stay for extended periods. Requirements typically cited by secondary sources include proof of remote employment/self-employment, a minimum monthly income (figures cited range from $1,000-$1,500/month depending on source — not confirmed on a current official fee/requirements schedule), valid passport, health insurance, and accommodation booking, with an application fee commonly cited around €45. As of 2026 the program no longer appears as a distinct standalone permit type on the Seychelles Immigration site (ics.gov.sc), suggesting it may now be handled as an extension of the standard Visitor's Permit — verify current requirements directly with Seychelles Immigration before applying. Tax implication: Seychelles-source employment income is taxed via PAYE regardless of days present or residency status; only genuinely foreign-source income (paid by a non-Seychelles employer/clients) is untaxed, and this is unaffected by how long you stay.
No. Seychelles has ZERO capital gains tax on any assets: real estate, stocks, bonds, cryptocurrency, business sales. This applies to residents and non-residents. If you buy property in Seychelles for SCR 5M and sell for SCR 10M, the SCR 5M gain is completely tax-free. Combined with 0% dividend tax, 0% inheritance tax, and source-based taxation, Seychelles is one of the world's most tax-efficient jurisdictions for investors and entrepreneurs. No reporting requirements for crypto holdings or trading.
No. ALL pension income is tax-free in Seychelles, regardless of source (local or foreign) or residency status. This includes government pensions, private pensions, Social Security (US), UK state pension, annuities, retirement account distributions (401k, IRA equivalent). A retiree receiving SCR 600,000/year pension pays SCR 0 tax whether resident or non-resident. Seychelles is one of Africa's top destinations for retirees due to 0% pension tax + 0% capital gains + 0% inheritance tax. Compare to France (up to 45% on pensions) or USA (10-37%).
Largely yes, but the reason is source of income, not day-count. If you work remotely for a foreign employer or foreign clients — with the income genuinely paid by/from outside Seychelles — that income is untaxed in Seychelles regardless of how many days you spend there or your residency status. This differs from the common '183-day tax haven' framing: the 183-day count determines general tax residency, but it doesn't by itself create or remove tax exposure on Seychelles-source income. If you instead take a Seychelles-based job or are paid by a Seychelles employer, that income is taxed via PAYE at progressive rates (0-30%) regardless of days present, with only a narrow DTAA exemption available to nationals of Seychelles' treaty-partner countries under strict conditions. For pure remote/foreign-sourced digital nomad income, Seychelles is genuinely tax-free — but not because of the 183-day rule.
Seychelles: source-based system — Seychelles-source employment income taxed progressively (0-30%) via PAYE regardless of residency; genuinely foreign-source income is untaxed for anyone. 0% pension/dividends/capital gains. Mauritius: 0-20% progressive + solidarity levy on worldwide income for tax residents, 0% for non-residents on foreign income, 0% capital gains/inheritance. Verdict: Seychelles is simpler for people whose income is genuinely foreign-sourced (no residency test to manage), while Mauritius bases its foreign-income exemption more explicitly on residency status. Mauritius generally has lower cost of living and better digital nomad infrastructure. For pure tax efficiency on foreign-sourced income, both are broadly comparable; for quality of life and remote-work infrastructure, Mauritius tends to win.
Very high by African standards, one of the world's most expensive destinations. Mahé/Praslin: 1-bed apartment SCR 10,000-20,000/month ($715-1,430), food/groceries SCR 8,000-15,000/month ($570-1,070), utilities SCR 2,000-3,000/month ($145-215). Total budget: SCR 20,000-40,000/month ($1,430-2,860). Seychelles is 2-3× more expensive than Mauritius, 5-10× more expensive than Southeast Asia. However, for high earners benefiting from 0% tax (non-residents) or minimal tax (residents with foreign income), the tax savings offset high costs. Quality: pristine beaches, excellent safety, limited coworking spaces (use hotels/cafes).
Yes, but restricted. Foreigners can buy property in designated IRS (Integrated Resort Scheme) developments with minimum investment SCR 10M-15M (~$715K-1.07M USD). Gainful Occupation Permit (GOP) granted with property purchase. Non-designated property requires Cabinet approval (difficult). Land Transfer Tax: 5% on purchase price. No annual property tax (rare). Rental income from Seychelles property is Seychelles-sourced and may be subject to Business Tax depending on how the letting activity is structured — this specific treatment was not independently confirmed against a primary SRC source, so verify current rules with a Seychelles tax advisor before assuming a 0% outcome. Inheritance: 0% estate tax when passing property to heirs.
Employers deduct income tax on Seychelles-source employment income via PAYE and remit it to the Seychelles Revenue Commission (SRC) — this withholding obligation applies regardless of the employee's residency status. Self-employed individuals with Seychelles-source business income file annual tax returns by March 31 (for the Jan-Dec tax year). Genuinely foreign-source income (foreign employer/clients, foreign investments, pensions) is not reported or taxed since it falls outside the source-based tax system. A Tax Identification Number (TIN) is generally required for anyone with Seychelles-source income. Penalties for late filing: SCR 2,500-10,000 depending on delay.
Partially — Seychelles is tax-efficient for foreign-source income and passive income, but it is not a blanket tax haven for anyone physically working there. Characteristics: 0% tax on genuinely foreign-source income (regardless of residency status), progressive PAYE (0-30%) on Seychelles-source employment income (applies to non-residents too, with only a narrow DTAA exemption for treaty-partner nationals under strict conditions), 0% capital gains tax, 0% inheritance tax, 0% wealth tax, 0% property tax, 0% pension tax, 0% dividend/interest tax, source-based (not worldwide) taxation. Seychelles is on the OECD 'white list' (cooperates on tax transparency). Best suited for: retirees (0% pension tax), investors (0% capital gains), and remote workers whose income is genuinely paid by foreign employers/clients — not for people expecting a blanket '<183 days = 0% on everything' exemption.
No capital gains tax = 0% on crypto gains from personal investment holdings, for anyone regardless of residency. Trading profits from frequent/business-like trading could potentially be treated as Seychelles-source business income and taxed if the trading activity itself is conducted through a Seychelles-based business — this is a genuinely unclear area not directly addressed in accessible SRC guidance, so treat any specific rate claim with caution. Crucially, holding crypto has 0% wealth tax, and inheriting crypto has 0% estate tax. Seychelles doesn't require crypto reporting for individuals. Regulatory environment: relaxed, with no specific crypto legislation confirmed as of 2026.
Permanent Residence: Gainful Occupation Permit (GOP) for investors, business owners, or property purchasers (minimum SCR 10M property investment). Self-employed/freelancers can get GOP with proof of sufficient funds (SCR 1M+ bank deposit). Renewable annually, leads to permanent residence after several years. Citizenship: Exceptionally rare for foreigners. No citizenship by investment program. Naturalization requires 15+ years residence, fluency in Creole/French/English, and Presidential approval. Seychelles is a residency haven, not citizenship haven. Most expats maintain foreign citizenship + GOP residency for tax benefits.
Seychelles has limited tax treaties (fewer than 30) including UAE, Mauritius, South Africa, China, Indonesia, Qatar, Barbados, Cyprus, Botswana. Unlike Mauritius's extensive 45+ treaty network, Seychelles relies less on treaties because most foreign-source income is already outside the scope of its source-based tax system. Key benefit: for eligible treaty-partner nationals, a DTAA short-term-visitor provision can exempt Seychelles-source employment income from Seychelles tax if they are present <183 days, work for a non-Seychelles employer, and their cost isn't borne by a Seychelles permanent establishment — without a treaty, no such exemption is available even for short stays. Seychelles is actively negotiating more treaties to expand this network.
All nationalities get visa-free entry for up to 3 months (90 days) on arrival. Requirements: valid passport, return ticket, proof of accommodation, sufficient funds. Extension possible via Visitor's Permit (short-term extensions) or the Workation program for remote workers (verify current terms with Seychelles Immigration, ics.gov.sc). Note: the 183-day count relates to general tax residency status, but does not by itself determine whether Seychelles-source income is taxed — that depends on the source of the income, not the number of days present.
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Last Updated: June 2026