Tax Legislation
International Business Companies are exempt from all provisions of the Seychelles Income Tax Act. For non-residents, there is no income tax on dividends, interest, rents and royalties, compensations and other payments made by an IBC.
There is no withholding tax, capital gains tax, capital transfer, estate duty, inheritance tax or corporation tax.
Seychelles International Business companies are exempt from all taxes on income derived outside of the Seychelles.
Annual renewal fee includes Government Fee, Registered Office fee, and Nominee Service fee (if needed). It is paid every year on the anniversary of the Seychelles corporation formation and every anniversary thereafter.