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.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Company law regimes overview
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 — https://www.expanship.com/sc/blog/types-of-companies-in-seychelles
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 — https://global.acclime.com/guides/seychelles-international-business-company/
Other forms
Other vehicles include sole traders, partnerships, and Companies (Special Licence) / CSL entities under separate licensing ((approx — confirm))Companies (Special Licences) Act — https://www.expanship.com/sc/blog/types-of-companies-in-seychelles
Registration and compliance overview
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 — https://global.acclime.com/guides/seychelles-international-business-company/
Minimum share capital (domestic company)
No prescribed statutory minimum; share capital set in constitution ((approx — confirm))Companies Act 1972 — https://www.bridgewest.eu/company-formation-seychelles
Registration authority
Registrar of Companies / Registrar General (incorporation, name, registered office, registered agent records)Companies Act 1972 — https://www.expanship.com/sc/blog/types-of-companies-in-seychelles
Registered agent (IBC)
An IBC must appoint a licensed Seychelles registered agent and maintain a registered officeInternational Business Companies Act 2016 — https://global.acclime.com/guides/seychelles-international-business-company/
IBC incorporation timeline
Typically incorporated within 1–2 business days through a registered agent ((approx — confirm))International Business Companies Act 2016 — https://bbcincorp.com/offshore/articles/seychelles-international-business-companies
Directors and shareholders (IBC)
Minimum one director and one shareholder; need not be resident or of any particular nationalityInternational Business Companies Act 2016 — https://global.acclime.com/guides/seychelles-international-business-company/
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 publicly ((approx — confirm))International Business Companies Act 2016 — https://www.uniwide.com/taxes-and-reporting-requirements-for-seychelles-companies/
Domestic company annual compliance
Annual return and structured filings under the Companies Act 1972; business tax registration with SRC and annual business tax return ((approx — confirm))Companies Act 1972 — https://www.uniwide.com/taxes-and-reporting-requirements-for-seychelles-companies/
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