Country tax profile · 2026

Seychelles capital gains tax
How Seychelles treats capital gains
No general capital gains tax on individuals. Business gains on sale of assets are taxed at the normal business tax rate.
Compiled by MyNomadWorld for Seychelles and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Seychelles compares
57 of 197 countries we track have no capital gains tax for individuals. Seychelles is one of them.
Who is a tax resident of Seychelles?
Seychelles operates a territorial (source-based) system. Income tax applies to Seychelles-source employment income (emoluments); foreign-source income is generally outside the charge. There is no worldwide-income residency taxation of individuals.
Related Seychelles taxes
Moving to Seychelles?
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What is the capital gains tax rate in Seychelles?
No general capital gains tax on individuals. Business gains on sale of assets are taxed at the normal business tax rate.