Seychelles capital gains tax: none, stamp duty on land transfers
Seychelles has no personal capital gains tax, so the tax on your investment gain is zero. Shares, funds, crypto and property alike, a private disposal carries no tax on the gain, whatever the holding period. What a sale does carry are transaction charges: stamp duty on land transfers and, for non-Seychellois owners, the immovable property tax.
Rules current as of 2026-09-30, from the Seychelles Revenue Commission.
Current rules
Taxes on selling shares, crypto and property in Seychelles
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing. No Seychelles tax charges an individual's gain on shares |
| Crypto | Nothing on the gain |
| Funds and ETFs | Nothing on the gain |
| Property (personal investment) | Nothing on the gain |
| Transferring land | Stamp duty on the instrument under the Stamp Duty Act (Cap 227), owed whether the sale makes a gain or a loss. A Seychellois first-time residential buyer is exempt up to SCR 3,000,000 |
| Non-Seychellois owning land | Immovable property tax of 0.50% of market value each year, due by 31 December, plus a 1.5% sanction processing fee on purchase |
Tables are built from the source records retrieved 2026-09-30; each links back to the authority page above.
Questions
Seychelles capital gains tax questions
Does Seychelles have a capital gains tax?
No. The Seychelles Revenue Commission lists every domestic tax in force, Business Tax, Presumptive Tax, Withholding Tax, VAT, Immovable Property Tax and the tourism charges, and none is a capital gains tax. Whether you sell shares after a week or land after twenty years, the gain itself is not taxed.
So what does selling property cost?
Stamp duty on the transfer instrument, charged under the Stamp Duty Act (Cap 227) whether the sale makes a gain or a loss. A Seychellois first-time buyer of a residence is exempt up to SCR 3,000,000 of value. A non-Seychellois buyer also pays a 1.5% sanction processing fee and then 0.50% of market value a year in immovable property tax.
Is crypto taxed in Seychelles?
Not as a capital gain. Seychelles has no capital gains tax, and crypto is a capital asset like any other for a private sale.
When does Business Tax apply to a sale?
Business Tax applies to the profits of carrying on a business. Sole traders and partnerships pay 0% on the first SCR 102,666, 15% up to SCR 1 million and 25% above, and companies pay 15% on the first SCR 1 million and 25% above. A private investor selling shares, crypto or a home is not carrying on a business.
What exactly does the Seychelles Revenue Commission list?
Seychelles has no capital gains tax on personal disposals. The Seychelles Revenue Commission's tax system page lists the domestic taxes in force (Business Tax, Presumptive Tax, Withholding Tax, VAT, Immovable Property Tax, Tourism Marketing Tax, Accommodation Turnover Tax and the Tourism Environmental Levy) and none is a capital gains tax. Source: https://src.gov.sc/seychelles-tax-system/
Is anything charged instead of the gain?
This is a no-capital-gains-tax position, not an exemption from transaction charges. A transfer of immovable property is an instrument under the Stamp Duty Act (Cap 227); a transfer for residential purposes by a Seychellois citizen who is a first-time owner is exempt up to SCR 3,000,000 of value under the Stamp Duty (Exemption) Order 2019 as amended by SI 52 of 2024, and stamp duty applies only to the excess. Source: https://www.finance.gov.sc/stamp-duty-exemption/
What do non-Seychellois buyers pay?
A non-Seychellois buying immovable property pays a sanction processing fee of 1.5% of the market value and an SCR 3,000 application fee, and owns it subject to the Immovable Property Tax Act 2019 at 0.50% of the property's market value each year, due by 31 December. These are charges on the purchase and on ownership, never on a gain. Source: https://spa.gov.sc/resources/guidance-on-property-acquisition-by-non-seychellois and https://src.gov.sc/seychelles-tax-system/
What are the Business Tax rates?
Business Tax applies to the profits of carrying on a business, not to a private investor's sale. From January 2022 sole traders and partnerships pay 0% on the first SCR 102,666, 15% up to SCR 1 million and 25% above; companies pay 15% on the first SCR 1 million and 25% above. Source: https://src.gov.sc/faq/
What does the OECD record about Seychelles?
The OECD's Tax Policy Review of Seychelles records that there is no capital gains tax, that dividends from a Seychelles source are exempt for a resident recipient and that interest paid to a resident individual carries a 15% final withholding tax on the gross amount. Source: https://www.oecd.org/content/dam/oecd/en/publications/reports/2020/03/oecd-tax-policy-reviews-seychelles-2020_bd31d351/cba38d19-en.pdf