# Personal tax residence and income scope 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. Sources reviewed 2026-09-22; review due 2026-12-21. 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. ## Residence has several alternatives 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. Evidence: conditional. [Seychelles Revenue Commission, jurisdiction submission hosted by OECD: Seychelles: Information on Residency for Tax Purposes](https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/Seychelles-Tax-Residency.pdf); [Seychelles Revenue Commission / Official Gazette: Business Tax Act 28 of 2009](https://src.gov.sc/wp-content/uploads/2023/04/Business-Tax-Act-2009-1.pdf). Source location: Jurisdiction tax-residency submission section I, PDF page 1; Business Tax Act section 2, 'resides' and 'resident person', PDF page 11. ## Citizenship appears in the domicile definition 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. Evidence: conditional. [Seychelles Revenue Commission, jurisdiction submission hosted by OECD: Seychelles: Information on Residency for Tax Purposes](https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/Seychelles-Tax-Residency.pdf); [Seychelles Revenue Commission / Official Gazette: Business Tax Act 28 of 2009](https://src.gov.sc/wp-content/uploads/2023/04/Business-Tax-Act-2009-1.pdf). Source location: Jurisdiction submission section I, PDF page 1; Business Tax Act section 2, 'domicile', PDF page 7. ## Employment and employer-provided benefits 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. Evidence: documented. [Seychelles Revenue Commission: Income and Non-Monetary Benefits Tax](https://src.gov.sc/income-and-non-monetary-benefits-tax/). Source location: Income and Non-Monetary Benefits Tax: income tax, citizen/non-citizen schedules and non-monetary benefits sections. ## Source-based individual business income 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. Evidence: conditional. [Seychelles Revenue Commission / Official Gazette: Business Tax (Amendment) Act 2020, Act 2 of 2021](https://staging.src.gov.sc/wp-content/uploads/2022/12/Business-Tax-Amendment-Act-2020-Act-2-of-2021.pdf); [Seychelles Revenue Commission: Seychelles Tax System](https://src.gov.sc/seychelles-tax-system/). Source location: 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'. ## Non-resident payments and treaties 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. Evidence: conditional. [Seychelles Revenue Commission: Seychelles Tax System](https://src.gov.sc/seychelles-tax-system/). Source location: SRC 'Withholding Tax': applicability, payer obligations and final-tax statement. ## Scope and limitations - 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. ## Explore this passport - [Passport rank and travel access](https://multipassrank.com/passport/seychelles) - [Citizenship requirements](https://multipassrank.com/passport/seychelles/citizenship) - [Country-profile JSON, including sources and scoped requirements](https://multipassrank.com/api/v1/country-profiles/SC) - [Multiple-citizenship policy guide](https://multipassrank.com/dual-citizenship-countries) [Canonical page](https://multipassrank.com/passport/seychelles/taxes)