Does a Seychelles IBC pay tax?
Last updated: Oct 24, 2026, 15:06 (UTC+08:00)
Seychelles taxes only income sourced in Seychelles, with one exception added in 2021. Since 16 September 2021, passive income such as dividends, interest and royalties received from non-residents is exempt only if the company meets an economic substance test (SRC). Whether the test reaches your company depends on its activity (confirm with your specialist), and you may still owe tax where you or the company are resident.