No. An IBC is not subject to tax in Seychelles so there are NO taxes for an IBC to pay in Seychelles. Section 109 of the Seychelles International Business Companies Act (“Exemptions”) states that “A company incorporated under this Act or a shareholder thereof shall not be subject to any tax or duty on income or profits accruing to or deriving from such company or in connection with any transaction to which that company or shareholder, as the case may be, is a party.”

Depending on the specific activities of the IBC it may have to pay taxes in other countries. We do recommend that you consult a tax professional in the countries where the IBC will operate.

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