Property tax in the Seychelles
See what the Seychelles's tax rules do to your property portfolio.
What Freeholt models for property, income and retirement in the Seychelles, and what it does not.
Free to start. No card. Rules reviewed 2 July 2026.
Modelled here
- Tax on rental income
- Duty on purchase
- Annual property or land tax
SCR · Rates as at 2 July 2026 · Estimates, not advice
Foreign buyers need government sanction (moratorium lifted Jan 2025; residential minimum ~SCR 10m / USD 700k). No CGT. We don't compute Seychelles rental tax yet, so charts show pre tax figures.
How rental income is taxed in the Seychelles
For a resident owner: Rental income tax is not modelled for this country yet. For an owner living abroad and renting this out: Rental income tax is not modelled for this country yet.
Capital gains on a sale
There is no capital gains tax on residential property.
Annual property tax while holding
About 0.5% a year on the property value.
What it costs to buy
About 5% of the price on purchase. A foreign buyer pays a further 13.5% on top. Stamp 5% + 1.5% processing + 12% sanction duty (condos: reduced 1.5% sanction).
Can a foreign buyer purchase here?
A foreign buyer needs approval before purchasing. Government sanction required (moratorium lifted Jan 2025); residential minimum ~SCR 10m (~USD 700k) plus a 12% sanction duty. Outer island freehold barred.
Where the tax actually lands
The Seychelles taking nothing does not mean nobody does. An owner who is tax resident somewhere that taxes worldwide income generally pays tax on the rent and any gain from this property THERE, at that country's rates, with credit for anything paid here. That makes the owner's country of residence the thing that decides the tax bill on this property, not the country the property sits in. Freeholt models the residence side separately, so setting a country of residence in the app shows the whole picture rather than a zero.
How Freeholt models the Seychelles
Every rate above is priced from Freeholt's own table for the Seychelles and runs through the whole projection: rental income, a modelled sale and the annual holding costs all use the same figures. They cannot be edited yet, so a position that differs from the defaults has to be read with that in mind. The estimate assumes an individual owner rather than a company or trust, and where a rule is not modelled it is listed below rather than quietly priced at zero.
What running this property costs
In Seychelles this covers the 0.5% annual immovable property tax charged to non Seychellois owners, insurance, maintenance and management. The 0.25% this page used to quote was the Immovable Property Tax Act 2019 rate; S.I. 39 of 2023 doubled it, and the Seychelles Revenue Commission publishes 0.50% of market value. A Seychellois owner, or a non Seychellois married to one, pays no annual property tax at all.
How borrowing works here
Local financing for foreigners is scarce; purchases are cash after government sanction (~3 months).
What actually happened here
This country's own record, one year at a time. Nothing on this page is borrowed from another country. Move across a chart to read a year.
What Freeholt models here
- ModelledTax on rental income
- Resident and non resident rates, with interest and losses treated under the local rule.
- None hereCapital gains on a sale
- No general capital gains tax; the page says what applies instead.
- ModelledDuty on purchase
- One off, on the way in, at the scale in force.
- ModelledAnnual property or land tax
- Charged every year the property is held.
- Not yetIncome tax beyond the rent
- Not modelled for this country yet.
- Not yetDividends, interest and share sales
- Not modelled for this country yet.
- Not yetRetirement savings
- Not modelled for this country yet.
- Not yetInheritance and what happens on death
- Not modelled for this country yet.
What Freeholt does not model here
- Inheritance and estate tax
- Treaty relief between this country and the owner's country of residence
Coverage deepens country by country. Every figure is an estimate, not advice.
Compare with another country
Each page is built from the same table the app runs on, so the figures line up side by side.
Compare the Seychelles with another country — rent, gains, annual tax and duty, side by side.
Questions people ask
- Does Freeholt model Seychelles property tax?
- Yes. Rental income tax, duty on purchase and annual property or land tax are priced from Freeholt's own rate table for the Seychelles. The Seychelles levies no capital gains tax, so there is nothing to price. The rates are not editable yet, so one that differs in a particular case cannot be overridden. Every figure is an estimate, not advice.
- How is rental income from the Seychelles taxed if I live somewhere else?
- Rental income tax is not modelled for this country yet. Tax may also be due in the country of residence, with credit for what was paid here. Estimates only, not advice.
- What are the Seychelles figures as at?
- The rate table for the Seychelles was last reviewed on 2 July 2026. Freeholt date stamps every country rather than implying all of them were checked on the same day. Estimates only, not advice.
Model a property in the Seychelles alongside everything else you own: see the year your portfolio starts paying you back.