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Seychelles Double Taxation Avoidance Treaties Summary Table




 
No. Country Tax Sparing Clause Dividends
(Max. Rate)
Interests
(Max. Rate)
Royalties
(Max. Rate)
Permanent Establishment   Capital Gains

Min Duration Activity (months)
   
1.
China
Yes 5% 10% 10% 12  
Req*
2.
Indonesia
Yes 10% 10% 10% 6  
Req*
3.
South Africa
Yes Req* Req* Req* 6   Req*
4.
Oman
Yes 5% 5% 10% 3   Req*
5.
Botswana
Yes 10% 7.5% 10% 6   Req*
6.
Mauritius
Yes Req* Req* Req* 12   Req*
7.
Thailand
Yes 10% 15% 15% 6   Req*
8.
Malaysia
Yes 10% 10% 10% 6   Req*
9.
Vietnam
Yes 10% 10% 10% 6   Req*
10.
Cyprus
Yes Req* Req* 5% 12   Req*
11.
UAE
Yes Req* Req* 5% 15   Req*

Req* - Request
 

General Notes

  • Dividends, interests and royalties derived from Seychelles by offshore entities are tax exempt. No capital gains.
  • Double taxation is eliminated by the credit method, i.e the taxpayer's country of residence will grant a credit for taxes paid in the source country.
  • When a resident of Seychelles is recipient of dividends from a company which is resident of the treaty country, the recipient is entitled to a tax credit which shall take into account the tax paid in the treaty country by the company paying the dividend in respect of the profits out of which the dividend is paid.

Awaiting Ratification

  • Zimbabwe
  • Belgium
  • Qatar

Negotiations Concluded

  • Russia
  • Egypt

Negotiations in Progress

  • Tunisia
  • Burundi
  • Czech Republic

Agreement to Negotiate

  • Malta
  • India
  • Philippines
  • Namibia
  • Ivory Coast
  • Germany
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Disclaimer

Whilst every effort has been made to ensure that the details contained herein are correct and up-to-date, it does not constitute legal or other professional advice. OCRA Worldwide does not accept any responsibility, legal or otherwise, for any errors or omission.

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