Seychelles: Personal Taxation
Residence and Liability for Taxation
There are no statutory residence rules as such, but an individual is considered resident if he is present in the Seychelles for more than 180 days in any one tax year. The distinction between residence and non-residence is material in respect of Seychelles-source dividends, interest and royalties, which mostly bear withholding tax if paid to non-residents (some types of royalty do not).
If an individual has Seychelles-source business income, whether from self-employment or as the sole proprietor of a business or as a partner in a business, then he will pay Business Tax on the net income - see Domestic Corporate Taxation for the details. Foreign-source income is not taxable; neither is Seychelles-source income on which 'final' withholding tax has been levied; again, see Domestic Corporate Taxation - Withholding Tax for the details.