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Incorporating offshore in Seychelles can provide an excellent tax haven strategy. Aside from tax savings, incorporating in Seychelles offshore also has a number of other benefits. Seychelles International Business Company is the most popular and versatile type of offshore corporation available in Seychelles. It is incorporated under the International Business Corporation Act, 1994, which enables for the establishment of exempted offshore companies with minimal compliance requirements and complete confidentiality, as well as for International Trusts and the licensing of International (free) Trade Zone Companies. Actually, Seychelles IBC is very similar to other widely recognized offshore corporate vehicles, in particular the British Virgin Islands IBC.

More recent legislation covers the licensing of offshore banks, offshore insurance, mutual funds activities and the regulating of a securities industry. The new laws are a result of intensive studies of long established offshore jurisdictions and global trust legislation; these laws take a most comprehensive and modern approach to the establishment and operation of offshore companies, mutual funds, offshore banking, offshore insurance and freeport activities.

Seychelles provides one of the fastest IBC registration procedures: apostille and notarial certifications usually take no more than 1 day. The registration process in Seychelles is quite simple and straightforward. There is no public register of directors and shareholders, although this information should be kept up-to-date and filed with the Registered Agent.

Seychelles IBC allows to conduct legitimate international business, including trade, commerce and investment activities, offering a number of benefits for international traders and foreign investors. The key features are:

- special investment incentives;

- 100% foreign ownership;

- 100% reparation of capital and profits;

- competitive fixed license fees;

- no withholding tax or dividends;

- no personal income tax and no other taxes connected with ownership, transfer etc.;

- no requirement to disclose the beneficial owners of an IBC;

- no minimum capital requirements;

- bearer shares are permitted;

- only one director or shareholder is required;

- directors may be elected at the first company board meeting;

- no need to file accounts with the Registrar;

- confidentiality is guaranteed by law;

- register of directors may not be filed with the registrar;

- an IBC may own or manage a vessel or aircraft registered in Seychelles


A Seychelles IBC is not subject to any tax or duty on income or profits: it is exempt from stamp duties on transfer of property and any exchange controls. A Seychelles IBC is a completely tax-free corporation, as it compiples with some simple rules, first of all, the rule of non-operation within the Seychelles. The Seychelles law provides that all exemptions for a Seychelles IBC shall remain in force for a period of twenty years from the date of incorporation of the IBC.


The only documents that are held on public record are the Memorandum and Articles of Association, but these documents are normally generated by the Registered Agent and do not contain any indication of the actual owners of the company.

The details of the company directors, shareholders and beneficial owners do not appear on public record. This information is kept only at the Registered Agent's office in complete confidentiality.

Seychelles is an independent country, which is not obliged to share or report information to any overseas principals or organizations. The country is not subject to the EU Savings Tax Directive, unlike some of the offshore tax havens related to the EU member states (UK and its overseas territories).

Requirements to Seychelles IBC

In order to qualify as an IBC, a company may not do the following:

- carry on business within Seychelles;

- own real estate in the country;

- conduct banking, insurance and registered agent business;

However, a Seychelles IBC may do the following:

- Maintain Seychelles-based bank accounts and deposits;

- Maintain books and records within Seychelles;

- Hold meetings of its directors in Seychelles;

- Maintain professional relationship in Seychelles with attorneys, accountants, trust and management companies, investment consultants, etc.;

- Lease a property in Seychelles to use as office from which to communicate with members and where books and records can be kept;

- Hold shares, debt obligations or other securities in another Seychelles IBC or in a domestic company. Shares in a Seychelles IBC may also be held by a Seychelles resident.

Annual Fees

The following annual license fees should be paid by a Seychelles IBC:

$ 100 per annum for companies with authorised capital of up to $ 100 000.

$ 1000 per annum for companies with authorised capital exceeding $ 100 000.


A Seychelles IBC needs only to have one director and one shareholder, who may be either a physical person or a corporate body. It also needs only one shareholder. Local residents may act as directors or shareholders of a Seychelles IBC, including in a nominee capacity. Meetings of directors or shareholders may be held anywhere in the world.

Management structure of a Seychelles IBC may be designed in accordance with the widest variety of requirements. Local bank accounts in Seychelles may be held and operated. There are no restrictions on the place where to hold meetings of directors and shareholders, these may be kept anywhere in the world. The management structure of a Seychelles IBC may be designed in accordance with the widest variety of requirements. It is allowed for the company to maintain bank account in Seychelles.

Name and Restrictions

The official languages in Seychelles are English and French. The name of an IBC can be in any language but an English or French translation must be attached with it, to make sure that the name does not contain any sensitive, offensive or restricted word in it.

The name of an IBC must end with a word or phrase or the abbreviation thereof which indicates limited liability, for example, "Ltd", "Limited", "Corp", "Corporation", "S.A.", "Societe Anonyme". Any name that is identical or very similar to an existing company name can not be used for incorporation.

IBC name must not end with a word, phrase or abbreviation which may denote government patronage: Seychelles, Government, Govt or National, etc.

Special permission or license is needed for using in the name such words as Bank, Assurance, Building Society, Chamber of Commerce, Foundation, Trust, etc. There are restrictions for the names that require approval of the Royal Family or Seychelles government (or authorities of another country): to get this company name incorporated, a letter of approval should be attached with incorporation documents.