Regulations

For your convenience we have provided all relevant Seychelles Acts and their amendments below. Soon we will also provide unofficial consolidations of all the Acts.

IBC – International Business Companies

IBC Act, 1994.pdf
IBC (Amendment) Act 1995.pdf
IBC (Amendment of Schedule) Regulations, 1996.pdf
IBC (Amendment) Act, 1997.pdf
IBC (Amendment) Act, 2000.pdf
IBC (Amendment of schedule) Regulations, 2005.pdf
IBC (Amendment of Schedule) Regulations, 2007 (S.I. 28).pdf
IBC (Amendment of Schedule) Regulations, 2007 (S.I. 33).pdf
IBC (Amendment) Act, 2009.pdf
IBC (Amendment) Act 2011.pdf
IBC (Amendment) Act 2013.pdf
Fully Consolidated IBC Act 1994 (With All Amendments To Date).pdf
International Business Companies Act 2016

International Trusts

International Trusts Act, 1994.pdf
International Trusts (Fees) Regulations, 1995.pdf
International Trusts (Amendment) Act, 2011.pdf

Limited Partnerships

Limited Partnerships ACT, 2003.pdf
Limited Partnerships (Amendment) ACT, 2011.pdf

International Tradezone

International Trade Zone Act, 1995.pdf
International Trade Zone Regulations, 1995.pdf
International Trade Zone (Amendment) Regulations, 2004 .pdf
International Trade Zone (Amendment of Schedule) Regulations, 1997.pdf
International Trade Zone (Employment) Regulations, 1997 .pdf
International Trade Zone (Conditions of Employment) Order, 1997 .pdf
International Trade Zone Immigration (Amendment) Act, 2000 .pdf

Financial Institutions

Financial Institution ACT, 2004.pdf

Insurance

Insurance Act 2008.pdf

ICSP – International Corporate Service Providers Act & Guidelines

International Corporate Service Providers Act, 2003.pdf
International Corporate Service Providers (Amendment) Act, 2009 .pdf
International Corporate Service Providers (Amendment) Act, 2011 .pdf

Double Taxation Agreements

Bahrain

The agreement with Bahrain was signed on 15th December 2011 and came into force on 27th December 2011. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: Bahrain DTA.

Botswana

The agreement with Botswana was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: Botswana DTA.

Cyprus

The agreement with Cyprus was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: Cyprus DTA.

Indonesia

The agreement with Indonesia was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: Indonesia DTA.

Malaysia

The agreement with Malaysia was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: Malaysia DTA.

Oman

The agreement with Oman was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: Oman DTA.

Singapore

The agreement with Singapore was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: Singapore DTA.

Thailand

The agreement with Thailand was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: Thailand DTA.

Vietnam

The agreement with Vietnam was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: Vietnam DTA.

Barbados

The agreement with Barbados was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: Barbados DTA.

China

The agreement with China was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: China DTA.

Ghana

The agreement with Ghana was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: Ghana DTA.

Kenya

The agreement with Kenya was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: Kenya DTA.

Mauritius

The agreement with Mauritius was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: Mauritius DTA.

Qatar

The agreement with Qatar was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: Qatar DTA.

South Africa

The agreement with South Africa was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: South Africa DTA.

United Arab Emirates

The agreement with the United Arab Emirates was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: UAE DTA.

Zambia

The agreement with Zambia was signed on [date] and came into force on [date]. Irrevocability ended on [date] and the agreement will remain force until one of the contracting states gives notice to terminate. There is no known intention to terminate by either contracting state. Rates on payment received in Seychelles are as follows: Dividends 10%, Interest 10%, Royalties 5%. Download the agreement here: Zambia DTA.