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Seychelles Tax Guide Hub 2026: Income Tax, Rates & Calculator

KEY INSIGHT
Seychelles taxes resident employment income progressively: 0% up to SCR 102,660/year, then 15% to SCR 120,000, 20% to SCR 999,996, and 30% above that. On a SCR 300,000/year salary (~$21,400): income tax = SCR 38,601 (12.9%) + 1% CSF = SCR 3,000 → total SCR 41,601 (13.9% effective). Non-residents (<183 days) pay 0% globally. NO capital gains, NO inheritance, NO wealth, NO property tax.
At a glance

Key Facts

Non-Resident Tax
0% on ALL income (worldwide) if <183 days/year in Seychelles - absolute tax exemption
Resident Income Tax
Progressive: 0% (≤SCR 8,555/mo) → 15% (to SCR 10,000/mo) → 20% (to SCR 83,333/mo) → 30% above — on Seychelles employment income only
Pension Tax
0% - All pensions tax-free (local and foreign) for residents and non-residents
Introduction

How Seychelles Income Tax Works in 2026Seychelles has a unique two-track tax system. Non-residents (<183 days/year) pay 0% on all income worldwide. Residents (183+ days) pay progressive rates on Seychelles employment income only: 0% up to SCR 8,555/month, 15% to SCR 10,000/month, 20% to SCR 83,333/month, and 30% above that. Foreign income, pensions, dividends, interest, and capital gains are 100% tax-free even for residents.Tax paradise features: 0% capital gains tax, 0% inheritance tax, 0% wealth tax, 0% property tax. Workation Program allows 1-year stays for remote workers. Stay <183 days for absolute tax exemption.

This hub links to every Seychelles tax guide and calculator on CountryTaxCalc — covering income tax rates, and tools to calculate your take-home pay.

Section 01

Seychelles Income Tax Calculator

Seychelles's income tax uses Progressive income tax for residents: 0% (up to SCR 8,555/month), 15% (SCR 8,556–10,000/month), 20% (SCR 10,001–83,333/month), 30% (above SCR 83,333/month). Non-residents (<183 days) pay 0% on all income. 1% CSF social contribution. 0% capital gains, 0% dividends, 0% inheritance tax.. Use the calculator to estimate your take-home pay after income tax:

IncomeRate
Non-Resident (<183 days/year) — all income0%
Resident employment income: SCR 0 – 8,555/month (SCR 0 – 102,660/year)0%
Resident employment income: SCR 8,556 – 10,000/month (SCR 102,660 – 120,000/year)15%
Resident employment income: SCR 10,001 – 83,333/month (SCR 120,000 – 999,996/year)20%
Resident employment income: above SCR 83,333/month (above SCR 999,996/year)30%
Resident: Foreign income (all types)0%
Capital Gains / Dividends / Pensions0%
Section 02

Related Hubs

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FAQ

Frequently Asked Questions

How does the 183-day rule work in Seychelles?

Tax residency is determined by physical presence: 183+ days in Seychelles during a 12-month period = tax resident. Under 183 days = non-resident. Non-residents pay 0% tax on all income worldwide (foreign and Seychelles-source). Residents pay 15% flat ONLY on Seychelles employment income; foreign income remains tax-free. Days are tracked via immigration entry/exit stamps. Strategic digital nomads stay 5-6 months (150-180 days) annually to enjoy Seychelles while maintaining non-resident 0% tax status. The 12-month period is rolling, not calendar year.

Do residents of Seychelles pay tax on foreign income?

No. Seychelles operates a territorial tax system for residents: only Seychelles-source employment income is taxed, at progressive rates of 0–30%. Foreign-source income (remote work for foreign companies, rental income abroad, foreign dividends, foreign pensions) is 100% tax-free even if you're a tax resident (183+ days). This is extremely rare globally. Example: Seychellois resident earns SCR 300K locally + SCR 500K from US remote work = pays progressive tax on SCR 300K only (SCR 38,601 IT + SCR 3,000 CSF = SCR 41,601 total), the SCR 500K is tax-free. Total effective rate: ~5.2% on combined income.

What is the Workation Seychelles Retreat Program?

Launched 2020, the Workation Program allows remote workers to stay in Seychelles for 1 year (renewable). Requirements: proof of remote employment/self-employment, minimum $1,000/month income, valid passport, health insurance, accommodation booking. Application fee: ~$45. Tax implication: If you stay <183 days in any 12-month period, you're non-resident and pay 0% tax on all income. If you stay 183+ days, you become tax resident but still pay 0% on foreign income (only local employment taxed at 15%). No formal 'digital nomad visa' label but Workation permit serves this purpose.

Does Seychelles have capital gains tax?

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 territorial taxation, Seychelles is one of the world's most tax-efficient jurisdictions for investors and entrepreneurs. No reporting requirements for crypto holdings or trading.
Disclaimer:This hub provides general information about Seychelles taxation for educational purposes only. Tax rules change frequently and individual circumstances vary. Always verify current rates and rules with the official Seychelles tax authority or a qualified local tax adviser. This is not tax or legal advice.
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