0% direct tax for IBC, fast formation in English, post FATF compliant register, popular for online and IP SPVs.
When Seychelles is the right call, and when it is not.
The Seychelles IBC (International Business Company) Act 2016 underpins legacy holding structures incorporated before EU and FATF pressure. Annual maintenance below USD 1,500 keeps grandfathered SPVs cheap to run.
Seychelles allows nominee arrangements and a confidential beneficial owner register accessible only to authorities. Useful for niche IP or trademark holding where the entity does not transact.
28 DTAs including South Africa, Mauritius, China and Cyprus support intra Africa trading flows. The Seychelles IBC (International Business Company) pays 0% on foreign source income under the territorial regime.
Seychelles is on the EU AML high risk list and FATF grey list. Bank account opening takes 180 days when possible; Stripe, Mercury and Wise do not support Seychelles. Almost any operating use is better elsewhere:
Seychelles IBCs trigger PFIC for US shareholders and full CFC attribution for French and German residents. For tax clean cross border holding choose:
Working data for Seychelles. Cite check each figure before use.
Offshore pricing displayed in USD for clarity. Underlying lines are partially invoiced in native currency; see per line native equivalents below. FX as of monthly refresh; final invoice reconciles to the actual line currency on the date of charge.
Click any question to expand the answer.
Join 500+ founders who incorporated through CorpSec.
Each rate, threshold, and deadline below is cited from an authoritative source.
Information is provided for general guidance and reflects tax year 2025 unless noted. Specific situations require advice from a local practitioner. Always confirm against the cited tax authority and registrar before relying on a figure.