The Seychelles Residence Permit is a long-term immigration permit established under Section 15 of the Immigration Decree (Chapter 93), originally enacted in 1979 and subsequently amended by the Immigration Decree (Amendment) Act, 2013 and the Immigration Decree (Amendment) Regulations, 2014. Administered by the Department of Immigration and Civil Status under the Ministry of Home Affairs, the permit is designed for foreign nationals who have a family or domestic connection with Seychelles or can make a special contribution to the economic, social, or cultural life of the country. It is particularly suited to retirees and persons of independent means, as it does not authorise any form of gainful occupation. Seychelles operates a territorial tax system under which foreign-sourced income is not subject to local taxation, making the permit attractive for retirees with passive offshore income.
The permit is valid for 5 years and is renewable for successive 5-year periods. Renewal requires continued compliance with financial requirements, valid health insurance, and accommodation proof, with similar documentation to the initial application. The permit ceases to be valid if the holder fails to enter Seychelles within 6 months of issue, is absent for more than 6 months without notifying the Director of Immigration in writing, or is absent for any period exceeding 12 months regardless of notification.
A spouse may be endorsed on the permit for SCR 75,000 if the application is submitted simultaneously with the principal applicant. Dependent children may be endorsed for SCR 25,000 each. Dependants are covered by the same conditions as the principal applicant, including the prohibition on gainful occupation and the requirement for health insurance. The SCR 20,000 bank guarantee covers both the permit holder and endorsed dependants.
Seychelles operates a territorial tax system. Foreign-sourced income including pensions, investment returns, dividends, interest, and royalties from non-residents is not subject to Seychelles income tax. There is no capital gains tax, wealth tax, or inheritance tax. Individuals who become tax residents by spending 183 or more days per year in Seychelles are subject to income tax on domestically sourced income at progressive rates up to 30%.
Applications must be submitted in person at the Department of Immigration and Civil Status, located on the first floor of Independence House in Victoria, Mahe. No online application channel is available. The processing fee of SCR 1,000 is payable on submission. Upon approval, the permit fees are: SCR 150,000 for the main applicant, SCR 75,000 for a spouse applied simultaneously, and SCR 25,000 for each endorsed child.
Visitors to Seychelles do not need a visa for entry; a Visitor's Permit is issued upon arrival for up to 3 months, extendable to 12 months. Applicants may enter on a Visitor's Permit and apply from within the country. Once granted, the holder must enter Seychelles within 6 months or the permit becomes invalid.
The holder must reside in Seychelles for a minimum of 5 days during each 12-month period of the permit's term. If residing for more than one month, a bank deposit or guarantee of at least SCR 20,000 must be maintained with the Director General of Immigration. The holder is expected to explore opportunities for contributing to the economic, social, or cultural life of Seychelles during the permit term. Permit holders are not entitled to free medical services or social security benefits.
Gainful occupation in Seychelles is not permitted under the Residence Permit. Holders who wish to work must obtain a separate Gainful Occupation Permit. The permit does not directly lead to permanent residence; that requires at least 5 years of legal residency and a minimum USD 1,000,000 investment in a local business.