Key Features

  • Legal Framework : Securities Act 2007
  • The Act provides for the licensing of securities dealers and investment advisors
  • The Act creates offences relating to insider dealings, price rigging, market manipulation, use of deceptive statments and fraudulent transactions
  • Liable to Seychelles business tax at a rate of 1.5% on its worldwide taxable income
  • No withholding tax on dividends, interests, capital gains and royalties paid to non-residents
  • Listing and live trading of contracts for differences are permissible