Seychelles

Transfer Pricing in Seychelles

Seychelles transfer pricing for tax year 2026: the arm's length rule in Business Tax Act section 54, the Related Party Dealings Schedule, documentation triggers of SR 1,000,000 turnover, 10% of turnover and SR 50,000,000, the EUR 100 million masterfile, the 21-day production rule, record keeping and additional tax. Use for Seychelles related party schedule, RPD, TP documentation threshold or masterfile. Source-based; no accountant has signed it.