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Main corporate features
Type of Company IBC
Type of Law Hybrid
Company Registration Period 3-4 days
Corporate Taxation Nil
Double Taxation Treaty Access  No
Automatic Information Exchange Agreement Yes
Share capital 
Standard Currency US$
Permitted Currencies Any
Minimum Paid-Up Capital US$1
Bearer Shares No
Minimum Number One
Residency Requirement No
Publicly Accessible Records No
Board of Directors’ Meeting Location Anywhere
Minimum Number One
Residency Requirement No
Publicly Accessible Records No
Place of holding of Meetings of Shareholders Anywhere
Company Secretary
Secretary Appointment  No
Keeping of records
Preparation Requirements Yes
Audit Requirements No
Annual Return No
Account Filing Requirements No
Publicly Accessible Accounts No
Recurring Government Costs

Incorporation Fee (regardless of share capital size)

Annual Fee (regardless of share capital size) US$130

Corporate legislation

The modern legislative system is based on IBC Act of 2016 (Consolidated to 6th August 2021). As per the law provision an offshore company (IBC) registered in Seychelles can be engaged in any business activity worldwide.

Type of Company used for International Business and Investments 
IBC - International Business Company

Business Activities
Any activity allowed by IBC Act of 2016 (Consolidated to 6th August 2021), except for banking, insurance and trust activity or any other activity that can be prohibited by any current law of Seychelles.

Obligatory Requirements to IBC 
IBC should have a Registered Office and Registered Agent in Seychelles and cannot conduct business operations on the territory of Seychelles.

IBC is exempted from taxes on 100% if the source of income is derived outside Seychelles.

Authorized Share Capital
There are no requirements for the size of authorized share capital.
Standard Authorized Share Capital is 100,000 USD divided into 100,000 shares of  USD 1.00 each. There is no requirement for payment of share capital.

Bearer Shares
Not allowed.

Shareholders and Directors
The minimum number of Shareholders - one (physical or legal person). The minimum number of Directors - one (physical or legal person). There is no requirement to nationality and residence. One and the same  person can be director and shareholder.

Company Secretary
The secretary is not required by law. It is optional.

Disclosure of Information on the Beneficial Owner and Bank Operations
Information is not available to the third parties. 

Shareholders/Directors Meetings
Meetings of shareholders and directors can be carried out worldwide.

Filing of Annual Accounts
No. However the IBC Act requires all companies, except small (non-large) holding companies, to annually prepare a Financial Summary to be kept at their registered office in Seychelles as well as the other accounting records. This exemption applies only to “small holding companies” and therefore all other companies must prepare the Financial Summary. “Large holding companies” must prepare the Financial Summary. A company undertaking trading activities must prepare the Financial Summary, regardless of the threshold. A holding company also undertaking other types of activities must prepare the Financial Summary.

Filing of Annual Return
No. Annual Return is no longer required to be filed on annual basis with the Registered Agent as per the current legislation in force.

Keeping of Documents of the Company
The place of keeping of operational documentation (resolution, minutes of meeting, etc.) of the company is at the discretion of the directors. The exceptions are registers of directors and shareholders which are to be kept at the registered address of the company.

Registration Time Frame
IBC can be registered within 3-4 working days.

Shelf Company Availability

It is possible "to import" foreign IBC to the jurisdiction of Seychelles and also Seychelles IBC can be "exported" to other jurisdictions.



General Information 

Seychelles International Business Company (IBC) is an ideal choice for those who plan to go in for consulting, own various types of real estate and/or intellectual property, or run an international business successfully.

Seychelles has won worldwide recognition as an international financial center exercising a specific policy to attract major investments, which consists in providing favorable terms for business owners, including international trade zone, trusts, and international companies.

International Business Companies (IBC) use a legal and well-organized business pattern, which has gained popularity and allows to launch of a world-class international company. This is an excellent way for business owners to protect their assets.



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