{"schemaVersion":1,"passportCode":"SC","passportUrl":"https://multipassrank.com/passport/seychelles","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"344e61a3853af5e6d5a5129e025073acc7e5f3d124372546528ed76e40378c12","notes":"Independently opened all 20 retained primary sources and read supporting operative text for six topics and 33 facts. Checked residence/cohort distinctions, language and nationality qualifications, individual versus corporate tax scope, Mauritius August 2026 amendments and commencement, and Solomon Islands current-reprint provenance. Requested and verified Mauritius locator corrections. Independently discovered and read Solomon Islands Citizenship Amendment Bill 3/2026; final author-checked text explicitly leaves enactment/commencement unestablished and does not convert proposed revocation grounds into current law. Seychelles general residence-only acquisition remains unresolved with no invented threshold. Exact-byte schema/hash check passed. See matching review-notes for all actual source URLs, access methods, edition/currentness checks and limitations. No application artifact or deployment was changed by this reviewer."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"344e61a3853af5e6d5a5129e025073acc7e5f3d124372546528ed76e40378c12","notes":"Independently opened all 20 retained primary sources and read supporting operative text for six topics and 33 facts. Checked residence/cohort distinctions, language and nationality qualifications, individual versus corporate tax scope, Mauritius August 2026 amendments and commencement, and Solomon Islands current-reprint provenance. Requested and verified Mauritius locator corrections. Independently discovered and read Solomon Islands Citizenship Amendment Bill 3/2026; final author-checked text explicitly leaves enactment/commencement unestablished and does not convert proposed revocation grounds into current law. Seychelles general residence-only acquisition remains unresolved with no invented threshold. Exact-byte schema/hash check passed. See matching review-notes for all actual source URLs, access methods, edition/currentness checks and limitations. No application artifact or deployment was changed by this reviewer."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"SC","topic":"citizenship","title":"Citizenship routes and their limits","summary":"Current Seychelles evidence supports marriage and exceptional routes, not an unqualified promise of citizenship after a general residence period. The 2023 amendment repealed two earlier statutory routes.","scope":"Adult acquisition baseline, separating the unresolved general residence-only route from documented marriage and presidential registration provisions.","jurisdiction":"Republic of Seychelles","facts":[{"id":"ranks2140-sc-citizenship-ordinary-gap","label":"No general residence-only threshold established","text":"This review does not establish a current ordinary route open to any adult solely after a fixed residence period. Act 25 of 2023 repealed sections 5B and 5C; the current Immigration and Civil Status naturalisation guidance describes a marriage cohort. Older generic residence summaries should not be used as a universal eligibility rule.","state":"not_established","sourceIds":["ranks2140-sc-citizenship-2023","ranks2140-sc-citizenship-guide"],"locator":"Act 25/2023 sections 5–6, PDF page 5; ICS 'Naturalized Citizen'"},{"id":"ranks2140-sc-citizenship-marriage","label":"Marriage and qualifying legal residence","text":"For the documented marriage route, ICS requires at least 15 years married to a Seychelles citizen, for marriages from 29 June 1976, and at least two aggregate years of legal residence. The amended statutory definition requires residence under an Immigration Decree permit and excludes a visitor's permit; marriage duration is not a residence or processing period.","state":"conditional","sourceIds":["ranks2140-sc-citizenship-guide","ranks2140-sc-citizenship-2023"],"locator":"ICS 'Naturalized Citizen'; Act 25/2023 sections 2(a) and 7, PDF pages 3 and 5","constraint":{"value":2,"unit":"years","basis":"legal_residence","cohort":"Aggregate legal residence for the documented 15-year marriage cohort; visitor permits excluded"}},{"id":"ranks2140-sc-citizenship-examination","label":"Citizenship examination","text":"ICS describes a 25-question citizenship examination drawn from a pool of 100, taken in English, French or Kreol, with an 80% pass mark before submitting the application. Its marriage requirements specify at least 80%; no CEFR proficiency level is established by these sources.","state":"documented","sourceIds":["ranks2140-sc-citizenship-guide"],"locator":"ICS 'Citizenship Examination' and 'Naturalized Citizen'"},{"id":"ranks2140-sc-citizenship-conduct-absence","label":"Marriage-route conduct and absences","text":"The current marriage guidance requires no sentence of imprisonment of one year or more for an offence punishable under Seychelles law. It also requires written ministerial permission for a continuous absence of one year or more. These are additional marriage-route checks, not an assurance that meeting residence and examination conditions guarantees approval.","state":"conditional","sourceIds":["ranks2140-sc-citizenship-guide"],"locator":"ICS 'Naturalized Citizen', final two requirements"},{"id":"ranks2140-sc-citizenship-exceptional","label":"Presidential registration is a separate route","text":"Amended section 5 permits the President, on the Citizenship Eligibility Committee's recommendation and with the person's consent, to register someone who has brought signal honour, rendered distinguished service or is otherwise meritorious. Its separate surviving-spouse provision has its own marriage, cohabitation, residence and other conditions. Neither provision establishes a generally obtainable residence-only route.","state":"conditional","sourceIds":["ranks2140-sc-citizenship-2023"],"locator":"Act 25/2023 section 3 replacing section 5, PDF pages 3–4"},{"id":"ranks2140-sc-citizenship-dual","label":"Concurrent nationality","text":"Constitution article 13(2) permits a Seychelles citizen to hold another citizenship concurrently and prohibits legislation under article 13(1)(a) from requiring renunciation of an existing citizenship as a condition of acquisition. The other country's own nationality law remains a separate question.","state":"documented","sourceIds":["ranks2140-sc-constitution"],"locator":"Constitution article 13(2), printed page 17 / PDF page 18; later constitutional amendments checked in research notes"}],"limits":["A complete current consolidated Citizenship Act was not obtained; the enacted 2023 amendment and current cohort-specific administrative guidance were read. The general residence-only route remains unresolved, not a zero-year route or a finding that no route can exist.","ICS has stale or inconsistent general/FAQ wording; the current detailed marriage section is used, not the old ten-year marriage/five-year residence FAQ or repealed-route guide.","Parental descent, historical cohorts and surviving spouses are not fully assessed. No fee, processing time or approval guarantee is provided."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"344e61a3853af5e6d5a5129e025073acc7e5f3d124372546528ed76e40378c12","notes":"Independently opened all 20 retained primary sources and read supporting operative text for six topics and 33 facts. Checked residence/cohort distinctions, language and nationality qualifications, individual versus corporate tax scope, Mauritius August 2026 amendments and commencement, and Solomon Islands current-reprint provenance. Requested and verified Mauritius locator corrections. Independently discovered and read Solomon Islands Citizenship Amendment Bill 3/2026; final author-checked text explicitly leaves enactment/commencement unestablished and does not convert proposed revocation grounds into current law. Seychelles general residence-only acquisition remains unresolved with no invented threshold. Exact-byte schema/hash check passed. See matching review-notes for all actual source URLs, access methods, edition/currentness checks and limitations. No application artifact or deployment was changed by this reviewer."},"url":"https://multipassrank.com/passport/seychelles/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"SC","topic":"taxes","title":"Personal tax residence and income scope","summary":"Seychelles distinguishes employment income, business income and non-resident withholding. Its residence tests include domicile as well as presence, while company-specific foreign-income rules must not be substituted for an individual's position.","scope":"Individual residence, employment and own-business baseline; no company structuring, rate comparison or personalised calculation.","jurisdiction":"Republic of Seychelles","facts":[{"id":"ranks2140-sc-tax-residence","label":"Residence has several alternatives","text":"Under the Business Tax Act definition, an individual is resident if they reside in Seychelles, have Seychelles domicile unless they have a permanent abode abroad, or are present for at least 183 aggregate days in any twelve-month period starting or ending in the tax year. 'Resides' includes normal residence, residence for at least 183 days in a tax year, or domicile; fewer days alone do not settle the question.","state":"conditional","sourceIds":["ranks2140-sc-tax-residence","ranks2140-sc-business-tax-act"],"locator":"Jurisdiction tax-residency submission section I, PDF page 1; Business Tax Act section 2, 'resides' and 'resident person', PDF page 11"},{"id":"ranks2140-sc-tax-domicile","label":"Citizenship appears in the domicile definition","text":"The Business Tax Act defines an individual's domicile by long-term residence or Seychelles citizenship unless the Revenue Commissioner is satisfied that the person is not domiciled there. This qualification and the permanent-abode exception require individual assessment; nationality is not a blanket conclusion about worldwide tax liability.","state":"conditional","sourceIds":["ranks2140-sc-tax-residence","ranks2140-sc-business-tax-act"],"locator":"Jurisdiction submission section I, PDF page 1; Business Tax Act section 2, 'domicile', PDF page 7"},{"id":"ranks2140-sc-tax-employment","label":"Employment and employer-provided benefits","text":"SRC describes tax on employees' emoluments collected through employer withholding. It separately makes non-monetary benefits tax an employer liability, subject to exemptions, and distinguishes citizen and non-citizen employee rate schedules. These categories do not amount to a tax-free-passport rule.","state":"documented","sourceIds":["ranks2140-sc-employment-tax"],"locator":"Income and Non-Monetary Benefits Tax: income tax, citizen/non-citizen schedules and non-monetary benefits sections"},{"id":"ranks2140-sc-tax-business-source","label":"Source-based individual business income","text":"Business tax also applies to sole traders. Amended section 5(1) treats business income of a resident person other than a covered company as Seychelles-sourced when it comes from activities conducted, goods situated or rights used there. The wider foreign-income and economic-substance provisions are for covered companies; a foreign customer or offshore payment alone does not establish that locally performed work is foreign-sourced.","state":"conditional","sourceIds":["ranks2140-sc-business-tax-2021","ranks2140-sc-tax-system"],"locator":"Act 2/2021 section 2(c), replacing Business Tax Act section 5(1) and adding 5(1A), PDF pages 8–10; SRC 'Seychelles Tax System' and 'Business Tax'"},{"id":"ranks2140-sc-tax-nonresident","label":"Non-resident payments and treaties","text":"SRC identifies withholding on Seychelles-source interest, dividends, royalties, technical or managerial service fees and natural-resource payments to non-residents. The payer must consider permanent-establishment rules and the applicable double-taxation agreement; income subject to final withholding is not also liable to business tax under that guidance.","state":"conditional","sourceIds":["ranks2140-sc-tax-system"],"locator":"SRC 'Withholding Tax': applicability, payer obligations and final-tax statement"}],"limits":["The original 2009 Act is not a 2026 consolidation; its residence definitions were corroborated by the jurisdiction's OECD-hosted submission, and later source-rule amendments and current SRC guidance were read.","The source test does not exempt every receipt from a foreign payer. Employee foreign-income cases, special exemptions, treaty residence and individual filing outcomes require further assessment.","No tax rates, net-liability estimate or claim that Seychelles citizens or residents are globally tax-free is made."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"344e61a3853af5e6d5a5129e025073acc7e5f3d124372546528ed76e40378c12","notes":"Independently opened all 20 retained primary sources and read supporting operative text for six topics and 33 facts. Checked residence/cohort distinctions, language and nationality qualifications, individual versus corporate tax scope, Mauritius August 2026 amendments and commencement, and Solomon Islands current-reprint provenance. Requested and verified Mauritius locator corrections. Independently discovered and read Solomon Islands Citizenship Amendment Bill 3/2026; final author-checked text explicitly leaves enactment/commencement unestablished and does not convert proposed revocation grounds into current law. Seychelles general residence-only acquisition remains unresolved with no invented threshold. Exact-byte schema/hash check passed. See matching review-notes for all actual source URLs, access methods, edition/currentness checks and limitations. No application artifact or deployment was changed by this reviewer."},"url":"https://multipassrank.com/passport/seychelles/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"ranks2140-sc-citizenship-guide","publisher":"Seychelles Immigration and Civil Status","title":"Acquisition of Citizenship","url":"https://www.ics.gov.sc/citizenship/aquisition-of-citizenship","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-sc-citizenship-2023","publisher":"Republic of Seychelles, Official Gazette","title":"Citizenship (Amendment) Act 25 of 2023","url":"https://www.gazette.sc/sites/default/files/2023-12/Act%2025%20-%202023%20-%20Citizenship%20%28Amendment%29%20Act%202023.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-sc-constitution","publisher":"Judiciary of Seychelles / Government Printer","title":"Constitution, Chapter 42, revised to August 2018","url":"https://www.judiciary.sc/wp-content/uploads/2026/05/the-constitution-of-the-republic-of-seychelles-cap42.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-sc-tax-residence","publisher":"Seychelles Revenue Commission, jurisdiction submission hosted by OECD","title":"Seychelles: Information on Residency for Tax Purposes","url":"https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/Seychelles-Tax-Residency.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-sc-business-tax-act","publisher":"Seychelles Revenue Commission / Official Gazette","title":"Business Tax Act 28 of 2009","url":"https://src.gov.sc/wp-content/uploads/2023/04/Business-Tax-Act-2009-1.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-sc-business-tax-2021","publisher":"Seychelles Revenue Commission / Official Gazette","title":"Business Tax (Amendment) Act 2020, Act 2 of 2021","url":"https://staging.src.gov.sc/wp-content/uploads/2022/12/Business-Tax-Amendment-Act-2020-Act-2-of-2021.pdf","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-sc-tax-system","publisher":"Seychelles Revenue Commission","title":"Seychelles Tax System","url":"https://src.gov.sc/seychelles-tax-system/","language":"en","retrievedAt":"2026-09-22"},{"id":"ranks2140-sc-employment-tax","publisher":"Seychelles Revenue Commission","title":"Income and Non-Monetary Benefits Tax","url":"https://src.gov.sc/income-and-non-monetary-benefits-tax/","language":"en","retrievedAt":"2026-09-22"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"SC","providerEntityCode":"SYC","providerEntityName":"Seychelles","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.848,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"SC","providerEntityCode":"SYC","providerEntityName":"Seychelles","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":76.2951219512195,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}