Jurisdictions / SC
Seychelles
International corporate structures through a tax-neutral Indian Ocean jurisdiction.
Seychelles is an Indian Ocean archipelago with a well-established offshore financial sector regulated by the Financial Services Authority (FSA). The jurisdiction has over 250,000 registered International Business Companies and is recognised for its tax-neutral framework, fast incorporation timelines and strong asset-protection legislation. In February 2026, the European Union removed Seychelles from Annex II of its list of high-risk third countries, confirming the jurisdiction's alignment with OECD tax transparency standards.
At a glance
- Regulator
- Financial Services Authority (FSA)
- Key legislation
- International Business Companies Act 2016
- Tax regime
- Tax-neutral for offshore activities
- FATF / EU
- Removed from grey list 2024 / EU Annex II February 2026
- Incorporation
- 2-3 business days
Available structures
Key advantages
Tax neutrality
No income, capital gains or withholding tax on offshore activities.
Fast incorporation
IBC formation within 2-3 business days through a licensed registered agent.
EU grey-list removal
Full OECD compliance confirmed February 2026.
Asset protection
Strong charging-order protections and limited disclosure requirements.
FSA regulation
Robust oversight under the Business Companies Act 2021 and associated regulations.
Political stability
Stable democratic governance in the Indian Ocean region with strong rule of law.
Process
Scoping
Structure type, purpose, and jurisdictional fit.
Entity selection
IBC, trust or foundation based on the objective.
Documentation
KYC, memorandum and articles, beneficial ownership declarations.
Partner coordination
Engagement with Seychelles-licensed registered agent.
Incorporation
FSA filing, certificate of incorporation within 2-3 business days.
Ongoing compliance
Annual fees, beneficial ownership register, accounting records.
Regulatory context
- Regulator
- Financial Services Authority (FSA)
- Key legislation
- International Business Companies Act 2016, Business Companies Act 2021 (amendments), VASP Act 2024
- AML / CFT
- Seychelles follows FATF recommendations; FSA conducts inspections of registered agents
- Economic substance
- Applies to entities carrying on relevant activities in Seychelles
- BO reporting
- Beneficial ownership register maintained by registered agent, accessible to FSA on request; not public
- FATF / EU status
- Removed from FATF grey list (2024), removed from EU Annex II (February 2026)
Related services
Common questions
Services delivered through licensed partner firms
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