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Seychelles · Workcation Permit · Taxes

Taxes on the Seychelles Workcation Permit

Partially verified Last verified June 15, 2026 Reviewed by Henry van de Vorming

Tax is the part of a move people underestimate most. Here's how Seychelles treats a Workcation Permit holder's income — when you become a tax resident, what happens to foreign earnings, and the official basis for each. It's information, not tax advice.

The tax position

Treatment
Territorial taxation
Tax-residency trigger
183 days

How it works

Seychelles operates a territorial tax system: per the Seychelles Revenue Commission (src.gov.sc), only Seychelles-source income is liable to tax in Seychelles, and non-Seychelles-source income has historically been non-taxable. Because a Workcation Permit holder's income is by definition earned from a business/employer outside Seychelles, that foreign-source income is not subject to Seychelles personal income tax. General Seychelles tax-residency rule: an individual is treated as tax-resident if present 183+ days in a tax year (or if Seychelles is their permanent home / centre of vital interests) — this 183-day figure is from reputable secondary tax sources, not a permit-specific rule; no separate day-count trigger is published for Workcation Permit holders, and the permit (max 12 months) is a short-stay visitor authorisation, not in itself a residence/tax-residence status. Seychelles-source personal income (which a permit holder is not allowed to earn, since local employment is prohibited) is taxed progressively; reported bands are approximately 0% up to ~SCR 102,666 then 15% then 25%, but secondary sources disagree on the exact SCR thresholds, and the SRC page consulted covers business tax rather than the personal-income schedule, so treat the bracket figures as indicative only. Anti-avoidance 'covered company' / economic-substance rules introduced from 16 Sept 2021 target Seychelles-incorporated companies in multinational groups, not foreign remote workers' personal salaries. Tax residence in the worker's home country may still apply; this is not tax advice.

When you become a tax resident

The usual trigger is time: spend more than 183 days in Seychelles in the relevant period and you're generally treated as a tax resident. But a day-count is rarely the whole story — having a permanent home available to you, or your family and centre of life in Seychelles, can make you resident sooner. Once resident, the treatment above applies to your income.

If you stay tax-resident somewhere else too, a double-taxation treaty between Seychelles and that country usually decides which one taxes a given slice of income — another reason to get personal advice before you move money or change residency.

Seychelles tax & the Workcation Permit: FAQ

Seychelles tax & the Workcation Permit: FAQ

When do I become a tax resident in Seychelles?

As a rule of thumb, spending more than 183 days in Seychelles in the relevant period makes you a tax resident — though residency can also be triggered earlier by having a permanent home or your centre of life there. The exact test is in the notes above.

Is my foreign income taxed in Seychelles?

Seychelles taxes on a territorial basis — broadly, only Seychelles-source income is taxed, so foreign remote income is typically outside the net. Check any remittance rules.

Does the Workcation Permit come with a tax break?

Not a special one — you're taxed under Seychelles's ordinary rules once resident. A double-tax treaty between Seychelles and your home country may still affect where specific income is taxed.

Sources