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Seychelles · tax residency · 2026

How many days make you tax resident in Seychelles?

Seychelles does not decide it on one number; the tests that do are below, with the official page.

Next step

One email when the app can tally these days for you.

How we know

Figures are as Seychelles Revenue Commission (SRC) publishes them at src.gov.sc, checked 18 August 2026.

Day threshold
No single day test — see the tests below
Tax year
1 January – 31 December
Other tests
No residency test of any kind for individuals. Individual income tax is an emoluments tax keyed to employment in Seychelles, and its rates are differentiated by CITIZEN versus NON-CITIZEN, not by residence. Section 3(1) of the Income and Non-Monetary Benefits Tax Act 2010 deems a person employed in Seychelles where paid an emolument or given a non-monetary benefit by a person who is a resident or carrying on business or has the place of effective management or control of his business in Seychelles, by anyone on such a person's behalf, or from a source in Seychelles.
Worldwide income
No — territorial system
Authority
Seychelles Revenue Commission (SRC)
Official page
src.gov.sc
Checked
18 August 2026

Sources are listed further down the page.

How the counting works

SRC: "The Seychelles has historically operated a territorial tax regime, meaning that only income sourced in Seychelles was liable to tax in Seychelles. Income was considered Seychelles' sourced income exclusively where it arose from business 'activities conducted, goods situated or rights used' within the physical territory of Seychelles." SRC notes a change of law from 16 September 2021 adopting an economic substance test for passive income received from a non-resident — but that applies to COVERED COMPANIES, not individuals. POSITIVE CONFIRMATION: the string '183' does not appear anywhere in the Income and Non-Monetary Benefits Tax Act 2010. s.2 defines the tax year as the twelve months beginning 1 January and ending 31 December. Rates effective 1 June 2018: citizens 0% up to SCR 8,555.50 per month then progressive to 30%; non-citizens taxed from the first rupee at 15%, then progressive to 30%. Non-employment business income of individuals falls under the Business Tax Act 2009 instead. CAVEAT: the Business Tax Act 2009 source rules for the self-employed could not be verified — SRC's hosted PDF is a pure image scan with no text layer and no OCR tooling was available, so territoriality for individual business income rests on SRC's prose statement quoted above rather than statutory text. The Act PDF is served from SRC's own staging. subdomain because that is the URL src.gov.sc/legislation/ itself links to.

Why the day count is the part you can control

Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it.

Sources

Questions people ask about Seychelles tax residency

How many days can you spend in Seychelles before becoming tax resident?

Seychelles does not decide residency on a single day count. No residency test of any kind for individuals. Individual income tax is an emoluments tax keyed to employment in Seychelles, and its rates are differentiated by CITIZEN versus NON-CITIZEN, not by residence. Section 3(1) of the Income and Non-Monetary Benefits Tax Act 2010 deems a person employed in Seychelles where paid an emolument or given a non-monetary benefit by a person who is a resident or carrying on business or has the place of effective management or control of his business in Seychelles, by anyone on such a person's behalf, or from a source in Seychelles. Count your days anyway — they are evidence, and other countries' tests use them.

When is Seychelles's tax year?

1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, There is no day-count test and no statutory definition of individual residence..

Are residents of Seychelles taxed on worldwide income?

Not in the usual way: Seychelles taxes on a territorial basis, so foreign-source income may fall outside the net. Confirm your own position with the authority or an adviser.

How does Stretch count tax days for Seychelles?

Every stay you log feeds the tally: Stretch counts the days you were present against the country's test in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.

Tax days elsewhere

Seychelles, the rest of it

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.