WebUnder Seychelles law, an international trust is defined as a trust of which: 1. The settlor is not at any time during the duration of the trust a resident of Seychelles. 2. At least one trustee shall be a company licensed under the International Corporate Service Providers Act to provide international trustee services, at all times. WebCorporate income tax . If IBC company generates Seychelles-sourced income, such income is subject to taxation. Incomes sourced outside of Seychelles are not taxable. There are several income tax rates applicable to Seychelles-sourced income: 25% for the first 1 000 000 rupees (73 000 USD); 33% for the amount exceeding 1 000 000 rupees (73 000 USD).
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