Source-cited draft: company formation & entity choice for Seychelles (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Common entity types | Seychelles has two principal company law regimes: the Companies Act 1972 for domestic companies trading locally, and the International Business Companies Act 2016 for offshore/international companies that do not trade with residents. | |
| Domestic company (Private Company Limited by Shares) | Local trading company governed by the Companies Act 1972; may conduct business with Seychelles residents and own local real estateCompanies Act 1972 | |
| International Business Company (IBC) | Offshore company under the International Business Companies Act 2016; restricted from trading with Seychelles residents or owning local real estateInternational Business Companies Act 2016 | |
| Other forms | Other vehicles include sole traders, partnerships, and Companies (Special Licence) / CSL entities under separate licensingCompanies (Special Licences) Act | |
| Capital, incorporation and compliance | Companies register with the Registrar of Companies / Registrar General. IBCs carry minimal compliance, while domestic companies have fuller obligations under the Companies Act 1972. | |
| Minimum share capital (IBC) | No minimum capital requirement; can be incorporated with nominal capital (e.g. USD 1)International Business Companies Act 2016 |
Seychelles has two principal company law regimes: the Companies Act 1972 for domestic companies trading locally, and the International Business Companies Act 2016 for offshore/international companies that do not trade with residents.
Companies register with the Registrar of Companies / Registrar General. IBCs carry minimal compliance, while domestic companies have fuller obligations under the Companies Act 1972.
Other Seychelles computations in the OpenAccountants library.
| Minimum share capital (domestic company) | No prescribed statutory minimum; share capital set in constitutionCompanies Act 1972 |
| Registration authority | Registrar of Companies / Registrar General (incorporation, name, registered office, registered agent records)Companies Act 1972 |
| Registered agent (IBC) | An IBC must appoint a licensed Seychelles registered agent and maintain a registered officeInternational Business Companies Act 2016 |
| IBC incorporation timeline | Typically incorporated within 1–2 business days through a registered agentInternational Business Companies Act 2016 |
| Directors and shareholders (IBC) | Minimum one director and one shareholder; need not be resident or of any particular nationalityInternational Business Companies Act 2016 |
| IBC annual compliance | Annual registered-agent fee and government annual fee; must maintain accounting records (and a register of beneficial owners); no audited annual return filed publiclyInternational Business Companies Act 2016 |
| Domestic company annual compliance | Annual return and structured filings under the Companies Act 1972; business tax registration with SRC and annual business tax returnCompanies Act 1972 |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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