Seychelles: Domestic Corporate Taxation
There are the following withholding taxes in the Seychelles:
- 15% on dividends paid to non-residents (this is a final tax);
- 15% on interest paid to non-residents other than financial institutions (for whom a nil rate applies); this is a final tax;
- 33% on interest payments by a Seychelles financial institution at maturity of a bearer security issued by that institution; this is a final tax;
- 15% on royalties paid to residents;
- 15% on royalties paid to non-residents on certain types of royalty (copyrights, patent, design and trademark royalties are exempt).