Seychelles IBC Formation
Modern Legislation
The jurisdiction's offshore regime is primarily governed by the International Business Companies Act, 2016, which modernised corporate governance, transparency requirements, and international compliance alignment.
Strategic Location
Located in the Indian Ocean, the Republic of Seychelles has developed into a recognised offshore financial centre offering corporate flexibility, modern legislation, and streamlined administration.
Diversified Economy
Seychelles' economy is supported by tourism, fisheries, and international financial services, with the offshore sector playing a significant role in company formation and administration for global clients.
Seychelles is purpose-built for international business companies, holding structures, special purpose vehicles (SPVs), trading companies, and asset-holding arrangements seeking simplicity, affordability, and regulatory clarity.
Seychelles operates under a legal system influenced by English Common Law and modern statutory frameworks, making it suitable for cross-border business and international structuring while remaining aligned with global compliance standards.
Modern Corporate Legislation
Seychelles companies are governed by an updated and internationally aligned corporate statute designed to meet global transparency and regulatory expectations.
Asset Holding & Structuring
Seychelles companies are commonly used for asset holding, investment ownership, IP holding, and international structuring purposes.
Cost-Effective Administration
Formation and annual maintenance costs are generally lower compared to many offshore and onshore jurisdictions.
Separate Legal Personality
A Seychelles company is a distinct legal entity, separate from its shareholders and directors, offering limited liability protection.
Flexible Ownership
There are no restrictions on foreign ownership. Shareholders may be individuals or corporate entities of any nationality.
SPV & Trading Friendly
Seychelles is widely used for SPVs, trading companies, and cross-border commercial operations due to its flexibility and low administrative burden.
No Capital Gains or Withholding Tax
Seychelles does not levy capital gains tax, withholding tax on dividends, or inheritance and estate taxes for IBCs.
English Language
English is one of the official languages of Seychelles, and all corporate, legal, and regulatory documentation is available in English.
Territorial Tax System
Seychelles operates a territorial tax regime. International Business Companies (IBCs) are subject to corporate tax only on income sourced within Seychelles. Foreign-sourced income is generally exempt from Seychelles taxation.
International Business Companies (IBCs)
The most common Seychelles entity, used for offshore business activities, holding structures, SPVs, and international trading.
Protected Cell Companies (PCCs)
Structures allowing segregation of assets and liabilities between different cells, typically used in insurance or investment contexts.
Special Purpose Vehicles (SPVs)
Purpose-specific companies used for asset holding, financing, or transaction-based structures.
Companies Limited by Shares
Standard structure for commercial, investment, and holding activities.
Foundations
Used for asset protection, succession planning, and private wealth structuring.
Shareholders & Management
Seychelles companies offer flexible governance arrangements:
Shareholders may be individuals or corporate entities with no nationality or residency restrictions.
A Seychelles company may have one or more directors, who may be individuals or corporate directors.
Companies are typically managed by directors, with internal governance determined by the company's Memorandum and Articles of Association.
Directors owe fiduciary duties to the company under Seychelles law.
There are no residency requirements for shareholders or directors.
Office Address & Registered Office
All Seychelles companies are required to maintain a registered office address in Seychelles, provided by a licensed registered agent.
A registered agent is mandatory and is responsible for maintaining statutory records, filings, and compliance with the Seychelles Financial Services Authority (FSA).
Physical operational presence in Seychelles is not required for most IBCs, subject to Economic Substance requirements depending on the company's activities.
Accounting & Audit
Most Seychelles IBCs are not required to file audited financial statements with the authorities.
Regulated entities or companies conducting certain activities may be subject to additional reporting or audit obligations.
Accounting records must be retained for statutory periods and be available upon lawful request.
Annual Compliance
Seychelles companies must comply with ongoing statutory obligations, including:
Annual renewal fees payable to the Seychelles Registrar of Companies.
Maintenance of a registered agent and registered office.
Compliance with Economic Substance Regulations, where applicable, based on the company's activities.
AML/KYC compliance obligations administered through licensed registered agents.
Regulated entities are subject to oversight by the Seychelles Financial Services Authority (FSA).
Capital Requirements
Seychelles IBCs do not have a statutory minimum authorised or paid-up capital requirement.
Share capital may be denominated in any currency, allowing flexibility for international operations and investment structures.
This makes Seychelles suitable for holding companies, SPVs, and trading entities.
STEP 1
Company Name
Submit your proposed company name for approval
STEP 2
Constitutional Documents
Prepare Memorandum and Articles of Association
STEP 3
Shareholder & Director Details
Provide details and complete KYC verification
STEP 4
Registration Complete
Incorporation typically within 1–3 business days
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