Seychelles
Seychelles-source employment income 0–30% (PAYE) · Genuinely foreign-source income 0% · SPF 5% employee + 5% employer
Seychelles Tax Facts
— 2026Quick Country Comparison
— at SCR 300,000| Country | Take-home | Eff. Rate | vs Seychelles |
|---|---|---|---|
 Seychelles-source income | SCR 246,399 | 17.9% | — |
| Genuinely foreign-source income | SCR 300,000 | 0% | +SCR 53,601 |
Both rows assume the same SCR 300,000/year salary. The difference is entirely about where the income is sourced from — a Seychelles employer/work performed in Seychelles vs. a genuinely foreign employer with work performed abroad. Illustrative — not tax advice.
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See how Seychelles' source-based system compares to residency-based island tax regimes like Mauritius.
Salary Guides
Seychelles uses the Seychelles Rupee (SCR). Employment income sourced in Seychelles — from a Seychelles employer, or for work physically performed in Seychelles — is taxed progressively at 0% up to SCR 102,660/year, then 15%, 20%, and 30% at higher bands, withheld via employer PAYE regardless of the employee's residency status. The Seychelles Pension Fund (SPF) adds 5% employee + 5% employer contributions (effective January 2023). A narrow DTAA exemption applies only to short-term visitors (<183 days) from Seychelles' ~28 treaty-partner countries whose employer is non-Seychelles-resident and whose costs aren't borne by a Seychelles permanent establishment.
Moving from Seychelles
Seychelles' reputation as a tax haven is real but narrower than commonly advertised: it comes from genuinely foreign-source passive income (foreign pensions, dividends, interest, capital gains, or income earned working remotely for a non-Seychelles employer) being untaxed regardless of residency status — not from a blanket 183-day exemption on all income.
Last Updated: August 2026 · Daniel · CountryTaxCalc