# Seychelles 🇸🇨 — Property Due-Diligence Playbook

ISO2: `sc`. Status: ✅ fully populated as of 2026-05-07.

## Country profile

- **Land area**: ~459 km² across 115 islands (44 inner granitic + 71 outer coralline); EEZ ~1.37 million km² — among world's largest per-capita
- **Population**: ~100,000 (NBS estimate, mid-decade — verify latest at `https://www.nbs.gov.sc/`); ~90% on **Mahé**, the rest concentrated on **Praslin** + **La Digue**; outer islands (Farquhar, Aldabra, Alphonse, Desroches, Astove, Cosmoledo, etc.) almost entirely uninhabited or nature-reserve
- **Capital**: **Victoria** (Mahé) — the world's smallest national capital by population (~25,000)
- **Currency**: **Seychelles Rupee (SCR)** — managed-float since November 2008 (de-pegged amid the 2008 sovereign-debt crisis + IMF programme); CBS publishes daily indicative rates at `https://www.cbs.sc/marketinfo/DailyRates.html`. As of late April 2026, indicative rate ≈ **SCR 14.7–14.9 / USD 1** (per Trading Economics + Wise mid-market — verify CBS spot before any deal). USD + EUR informally accepted in tourism sector; all property is **listed in SCR for legal purposes** but agency marketing routinely quotes USD/EUR for foreign buyers. Banking system intermediates conversion.
- **Languages**: Three official — **Seychellois Creole (Seselwa)**, **English**, **French**. **English is the working language of government, courts, and registers** (legal documents executed in English). Property listings + agency websites mostly English with French/Russian secondary marketing.
- **Legal system**: Mixed civil-law (French Code Napoléon heritage via 1808 colonisation) + English common law (post-1814 British administration). **Land law is heavily codified — French-style** (Civil Code Cap 33 — *Code Civil* descended from Code Napoléon); **conveyancing process is common-law** (notary attestation + deed registration). Independent since **29 June 1976**.
- **Cadastre / land registry**: **Seychelles Registration Office** (formerly Land Registration Division) — `https://registrationdivision.gov.sc/`. Operates two parallel registers under the **Land Registration Act, Cap 107** (consolidated 30 June 2014, see `https://seylii.org/akn/sc/act/1965/25`) ❌ DEPRECATED — dead on 2026-09-18; verify with the authority named in this row:
  - **Old Register** (deeds-of-title, French-derived, narrative chain) — most older Mahé / Praslin / La Digue parcels still here
  - **New Register** (Torrens-style title-by-registration) — progressive rollout; **Praslin + La Digue conversion launched June 2024** (per Seychelles News Agency reporting), Mahé gradual
  - **WebGIS / Cadastre and Planning portal**: `https://www.webgis.gov.sc/index.phtml?config=default` — public planning + parcel viewer (**Seychelles Planning Authority**, Ministry of Lands and Housing — successor to the dissolved MHILT)
- **Memberships**: African Union, Commonwealth, COMESA, SADC, IORA, UN; **NOT in EU**, NOT party to OECD CRS until 2017+ (now committed); FATCA Model 1 IGA with US.
- **Ownership types**: **Freehold** (pleine propriété) for citizens broadly; **leasehold** typical for long-term land concessions (often **99 years**, esp. tourism/concession schemes — Chambers Real Estate 2025 Seychelles); **strata-title condominiums** (e.g., Eden Island residential apartments) for foreign buyers under specific developer schemes.

> ⚠️ **Single biggest deal-killer for foreign buyers**: **the "sanction" — ministerial approval — is mandatory** before any non-Seychellois acquires immovable property or rights therein, under the **Immovable Property (Transfer Restriction) Act, Cap 95** (continually amended). The **moratorium on residential acquisitions by non-Seychellois (in force since 2018)** was **LIFTED on 20 March 2025** by Cabinet decision, with new operating thresholds: minimum dwelling-house value **SCR 10 million**, bare land **SCR 4,000/m²**, plot 2,000–4,000 m², sanction duty raised from 11% to **12%** of market value. Exemptions exist within tourism/commercial/Villas-Policy investments. See `--tax` and "Foreign-buyer rules" below for the operational map. Sources: `https://spa.gov.sc/resources/lifting-of-moratorium-on-purchase-of-residential-land-by-non-seychellois` + `https://spa.gov.sc/resources/guidance-on-property-acquisition-by-non-seychellois` (both dated 20 March 2025).

---

## Section: `--price`

### Primary sources

- **National Bureau of Statistics (NBS)**: `https://www.nbs.gov.sc/` — population, household, CPI; **NBS does NOT publish a residential price index at the granularity of a STATEC / IMSEE / NHB Residex** — small-country sample-size limit. The CPI housing sub-index + occasional NBS Living Conditions Survey are the only public price-trend signals.
  - NBS Census + Vital Statistics downloads: `https://www.nbs.gov.sc/downloads/36-data-acquisition-census/16-population-and-vital-statistics`
- **Central Bank of Seychelles (CBS)**: `https://www.cbs.sc/` — Financial Stability Reports include a household real-estate exposure section but no public price index
- **Seychelles Investment Board (SIB)**: `https://investinseychelles.com/` — Investor Guide + Real Estate sector overview (`https://investinseychelles.com/key-sectors/other/real-estate`)
- **Seychelles Planning Authority (SPA)**: `https://spa.gov.sc/` — for the foreign-buyer thresholds (minimum SCR 10M dwelling / SCR 4,000/m² bare land / SCR 30,000/m² condos — see "Foreign-buyer rules") which **set the de facto price floor for the foreign-tradable market**
- **Land Registration Office** (`https://registrationdivision.gov.sc/`) — paid title search; sale prices in transferred deeds form the only authoritative single-property comp data; **no public sale-price API**
- **Chambers Real Estate 2025 Seychelles chapter** (Christen Chambers et al.): `https://practiceguides.chambers.com/practice-guides/real-estate-2025/seychelles` — useful narrative on market structure, typical leasehold tenor, Eden Island concession model

> ⚠️ Seychelles does NOT publish a quarterly or annual residential price index. Aggregate price benchmarks below are **est.** based on **listing-platform sampling** (Eden Island official, MyProperty Seychelles, RE/MAX Paradise Seychelles, Sphere Estates, Meretdemeures, Rightmove Overseas) **+ Chambers 2025 + agency-reported transactions**. Benchmarks are not statistical averages and should be cross-checked against a Land Registration Office search for any specific deal. Sample sizes per quartier are thin (often <10 transactions/year).

### Listing platforms

- **Eden Island Real Estate** (the developer's primary portal): `https://www.edenisland.sc/`
- **MyProperty Seychelles**: `https://www.mypropertyseychelles.com/`
- **RE/MAX Paradise Seychelles**: `https://www.remax-paradise-seychelles.com/`
- **Seychelles-Properties.com**: `https://www.seychelles-properties.com/`
- **Arriva Real Estate**: `https://www.arrivaseychelles.com/`
- **Sphere Estates** (UK-based with Seychelles inventory): `https://www.sphereestates.com/`
- **Rightmove Overseas** Seychelles filter: `https://www.rightmove.co.uk/overseas-property-for-sale/Seychelles.html`
- **Meretdemeures** (FR-language): `https://www.meretdemeures.com/`

### Price benchmarks (2024-2026, est. — verify per deal)

| Segment | Indicative price band (USD) | Notes |
|---|---|---|
| **Eden Island apartment** (1-3 bed, condominium, foreign-eligible) | ~USD 475,000 – 675,000 entry; up to USD 1.5M+ premium | Per Eden Island official + agency sampling 2024-25; gateway product for foreign buyers |
| **Eden Island villa** (waterfront, marina-berth) | ~USD 1.3M (modest) – USD 3.5M+ (large waterfront) | Wide range driven by plot, berth, view, finishing |
| **Mahé non-Eden-Island foreign-tradable villa** (post-2025 moratorium lift) | minimum **SCR 10M (~USD 670k)** by regulation; typical ~USD 1.0M–4.0M+ | Per SPA 20-Mar-2025 guidance — minimum dwelling-house value SCR 10M for non-Seychellois |
| **Mahé bare land for foreigner** | minimum **SCR 4,000/m² (~USD 270/m²)** by regulation | Per SPA 20-Mar-2025; minimum 2,000 m² + maximum 4,000 m² plot |
| **Praslin / La Digue villas** | ~USD 1.0M–4.0M typical for foreign-tradable inventory | Thinner market than Mahé; outer-island sanction same regime |
| **Mahé citizen-only freehold home (mid-market)** | per Seychellois market — typically SCR 2M–8M (~USD 135k–540k) | NOT available to non-Seychellois under the SPA SCR 10M threshold |
| **Outer-island freehold for non-Seychellois** | **NOT permitted** — bare freehold land on outlying islands is closed to non-Seychellois acquisition (per SPA guidance 20-Mar-2025) | Long-term concession leases possible via Villas Policy / IDC arrangements |

> Source: cross-tabulated from Eden Island official site + MyProperty Seychelles + RE/MAX Paradise Seychelles + Sphere Estates + Rightmove Overseas (2024-2026 listings) + SPA 20-Mar-2025 thresholds + Chambers Real Estate 2025 Seychelles chapter. **Seychelles appears highly concentrated as a luxury-second-home market in the western Indian Ocean; thin transaction volumes mean single comparables can swing benchmarks materially — est. on the order of ±20%**. `(per listings — verify with Land Registration Office search + notary on visit)`

### Compute

1. SCR or USD per m² = price ÷ **internal floor area** (verify net vs gross — Eden Island marketing typically gross-built; older Mahé villas may quote internal only)
2. **Trap**: Eden Island and similar designated developments include **marina berth, parking, club/spa membership, security service, common-area maintenance** — comparing raw price/m² against off-development bare villa understates Eden Island's bundled value
3. **Trap**: many older Mahé / Praslin properties are sold with **separate parcel + structure** valuations; the 12% sanction duty applies to the **market value of the immovable property as a whole**, not the structure alone — ensure valuation captures land
4. **Trap**: the **SCR 10M floor** for non-Seychellois dwelling-house acquisition (post 20-Mar-2025) is a **regulatory floor on declared value**, not a market price — the buyer cannot legally purchase a non-Seychellois-owned villa below SCR 10M assessed value in the standard sanction track; Villas Policy + tourism-investment carve-outs differ
5. **Trap — currency**: list prices may be quoted in USD by agencies, but the **legal contract is denominated in SCR**; the SCR/USD rate moves and the contractual sum is the SCR figure registered at notary. CBS spot rate at deed-execution date is the conversion reference

---

## Section: `--traffic`

### Primary sources

- **Ministry of Transport**: oversees roads via the **Land Transport Department**, with the arm's-length **Seychelles Land Transport Agency (SLTA)** — `https://transport.gov.sc/who-we-are/departments/department-of-land-transport` (2026-09-18 verified; the former MHILT no longer exists — `mhilt.gov.sc` does not resolve)
- **Seychelles Land Transport Agency (SLTA)**: vehicle registration + road licensing (`https://www.sltagency.com/` or via `gov.sc` portal — verify)
- **WebGIS Cadastre and Planning portal** for road class layer: `https://www.webgis.gov.sc/index.phtml?config=default`
- **OSM `highway` class** as universal fallback (well-mapped on Mahé core routes; thinner on Praslin / La Digue interior tracks)

> ⚠️ **No public AADT / DTV / TMJA database exists** for Seychelles roads at the granularity available in EU/UK. Traffic estimates for any specific road are **modelled from OSM road class + observed congestion patterns + agency anecdote**, NOT measured. Treat all traffic figures as `est.` with LOW data confidence.

### Key context

- **Road network**: ~530 km total (Mahé dominates with ~390 km); two-lane single carriageway is the dominant typology — there are **no motorways or dual carriageways** of any meaningful length
- **Mahé spine roads**:
  - **East Coast Road** Victoria → Anse Royale → Anse à la Mouche (segment around Pointe Larue / Au Cap is the heaviest, also chronic flood-risk corridor — see `--risks`)
  - **Sans Souci Road** (mountain pass Victoria → Port Glaud)
  - **West Coast Road** Beau Vallon → Bel Ombre → Anse Boileau
- **La Digue**: famously **bicycle + ox-cart + golf-cart dominant**; very few private cars — uniquely low-traffic island
- **Praslin**: Grand Anse + Anse Volbert main loops; light traffic outside school-run + ferry-arrival peaks
- **Inter-island**: scheduled ferry (**Cat Cocos**) Mahé ↔ Praslin ↔ La Digue + domestic flights Mahé ↔ Praslin (Air Seychelles + IDC) + private charters

### Verdict bands (Seychelles-adapted)

- 🟢 **La Digue interior + outer islands + Mahé/Praslin minor lanes**: minimal traffic, bicycle-feasible
- 🟡 **Mahé secondary routes + Praslin Grand Anse / Côte d'Or arteries**: light to moderate, school-hour peaks
- 🟠 **Mahé East Coast Road through Pointe Larue / Au Cap + Victoria approaches**: peak congestion + commuter saturation 7–9 am, 4–6 pm; most homes within 50 m of carriageway carry a watch-flag
- 🔴 **Victoria CBD + Mahé international airport access road peaks**: noise + congestion meaningful; not relevant to most residential buyers

> Mahé's **East Coast Road** through Pointe Larue / Au Cap / Cascade is **also the chronic flood-prone corridor** during Tropical Cyclone Felleng (Jan 2013) — see `--risks`. Buyers on this stretch should weight traffic + flood + sea-level exposure jointly.

---

## Section: `--tax`

### Annual property tax — Immovable Property Tax (IPT)

- **Legal basis**: **Immovable Property Tax Act 2019** (in force from 1 January 2020), as amended by the **Immovable Property Tax (Amendment) Act 2022** (rate doubled effective 1 January 2024)
- **Rate**: **0.50% of market value annually** (since 1 January 2024 rate doubling — was 0.25% from 1 January 2020). Source: SRC Tax System page `https://src.gov.sc/seychelles-tax-system/` + Christen Chambers commentary `https://christenchambers.net/immovable-property-tax-seychelles/` + Mondaq / Appleby practitioner alerts
- **Applies to**: **non-Seychellois owners of residential immovable property** (the IPT is a **foreigner-targeted annual property tax**; Seychellois owners are NOT subject to it). Various exceptions (e.g., property held by Seychellois-majority entities; certain heritage/family transmissions) — verify with SRC + a Seychellois attorney for any specific holding
- **First-year exemption**: foreign **first-time buyers** of residential property after 1 January 2020 receive a **one-year exemption** (Christen Chambers; verify currentness via SRC)
- **Payment deadline**: on or before **31 December** of each financial year (per `https://src.gov.sc/seychelles-tax-system/`)
- **Compute**: ~SCR 50,000 / yr per SCR 10M property (= 0.5% × 10M); ~USD 3,400 / yr per USD 670k property at SCR/USD ≈ 14.8
- **Verification**: ask seller for last **IPT assessment notice** issued by SRC; cross-reference declared market value against any Land Registration Office deed-of-transfer

### Transaction taxes — Stamp Duty + Sanction Duty

#### Stamp Duty

- **Stamp Duty (transfer tax)**: **5% of purchase price (or assessed market value, whichever higher)**, payable to **SRC** at registration. Same 5% applies to Seychellois and foreign buyers. **Asset deals AND share-deals (transfer of shares in a property-holding entity)** both 5%. Source: SRC + RE/MAX Paradise Seychelles FAQ + Chambers Real Estate 2025
- Eden Island resale: 5% Seychellois / **6.5% foreigners** (per RE/MAX Paradise FAQ — different fee schedule under the original Eden Island concession). Verify per-listing — concession-specific.

#### Sanction Duty (foreign-buyer surcharge)

- **Sanction Duty**: **12% of market value of the immovable property** (raised from 11% effective 20 March 2025 per SPA guidance). Applies to **non-Seychellois acquirers** of residential property on standard sanction track.
- **Condominium sanction duty**: **1.5%** of market value — **substantially lower than 12% on bare-land/dwelling track** (per SPA 20-Mar-2025 guidance — explains why Eden Island and other condominium developments dominate foreign-buyer flow)
- **Property lease sanction duty**: 1.5% of annual rental value (for long-term leases held by non-Seychellois)
- **Application fee (non-refundable)**: SCR 3,000 property purchase / SCR 2,000 lease / SCR 1,000 share acquisition (per SPA 20-Mar-2025 guidance)
- **Sanction validity**: **1 year from date of issue** — transaction must be completed and registered within that window

#### Sanction Duty exemptions

Sanction Duty (the 12% surcharge — NOT the 5% Stamp Duty) is exempt for:
- Investments in **tourism, commercial, or industrial sectors** (SIB-vetted)
- **Villas Policy** projects (specific government scheme for pre-approved tourism-residential bundled developments)
- Transfers between **spouses / parent–child / heir partition / matrimonial property settlement / Court Judgments**
- Source: SPA 20-Mar-2025 guidance + RE/MAX Paradise Seychelles FAQ + Chambers Real Estate 2025 Seychelles chapter

### Notary + legal fees

- **Notary fee**: typically **1–2% of purchase price** (Seychelles notarial profession — barrister/attorney/notary frequently fused). Per Chambers Real Estate 2025 + agency FAQs
- **Title search at Land Registration Office**: nominal — quoted "around SR 10" for the formal search but full chain-of-title due diligence by attorney typically billed hourly + flat
- **Other registration fees**: Stamp Duty Commissioner deposit (free, ~5 working days), title registration ~25 working days at Land Registry per Chambers Real Estate 2025

### Total transaction cost (foreigner-side, est.)

| Component | Rate |
|---|---:|
| Stamp Duty | 5% |
| Sanction Duty (standard track) | 12% |
| Notary / attorney | ~1–2% |
| SPA application fee | flat SCR 3,000 |
| Title-search + Land Reg. registration | nominal |
| **Standard non-Seychellois total all-in** | **~18–19% of price** |
| Eden Island / condo track all-in | ~7–9% (5% SD + 1.5% Sanction + 1–2% legal) |
| Villas Policy / tourism-investment carve-out | ~6–7% (5% SD + 0% Sanction + 1–2% legal) |

> The computed **~18–19% all-in for the standard non-Seychellois track is high relative to most small-island luxury jurisdictions**. The differential vs Eden Island / Villas Policy / condo (~7–9%) is the **single largest financial reason foreign buyers route through pre-approved condominium developments rather than bare-land sanction track**.

### Other taxes

- **Capital Gains Tax**: **NONE for individuals** on Seychelles real estate. Source: SRC + GSL Seychelles tax summary. **(Caveat — verify any Business-Tax-side implication if held via corporate entity; corporate sale of real estate may be caught under Business Tax 25% on profits.)**
- **VAT**: **15% standard rate** (per SRC `https://src.gov.sc/seychelles-tax-system/`). New-build first sale by registered VAT vendor: VAT applies. Resale residential: typically VAT-exempt (verify per transaction). VAT registration threshold raised to **SCR 2 million** mandatory / SCR 100,000 voluntary (effective 1 January 2025).
- **Business Tax** (for property held / let through corporate vehicle): 0% on first SCR 102,666 (sole trader) / 15% to SCR 1M / **25% above SCR 1M** (sole-trader + company alike for the top band). Telecoms / banking / insurance: top rate **33%**. Source: SRC.
- **Withholding tax**: 15% on dividends, interest (non-resident bank), royalties, technical/managerial fees paid to non-residents. Source: SRC.
- **No PIT on foreign-source income for Seychellois residents** (territorial model historically; subject to evolution under OECD Pillar Two + Base Erosion compliance — verify SRC).
- **No annual wealth tax**.

### Future risk

- **OECD Pillar Two minimum-tax** alignment: Seychelles committed to BEPS framework; corporate-level base-erosion measures may evolve, indirectly affecting Seychelles International Business Companies (IBCs) used in property-holding structures
- **IPT rate trajectory**: rate doubled 0.25% → 0.5% effective 2024; further increases not currently announced for 2026 but plausible given fiscal-consolidation pressures
- **Sanction Duty trajectory**: raised from 11% to 12% effective 20-Mar-2025 — further upward drift possible
- **Sanction-process digitisation**: the moratorium-lift 2025 came with new operational guidance; expect ongoing procedural refinement

> ⚠️ Verification: request seller's last **SRC IPT assessment notice** + **Sanction approval document** + Land Registration Office title extract before deposit.

---

## Section: `--rental`

### Long-term residential

- **Governed by Civil Code (Code Civil) Cap 33** (descended from Code Napoléon) — bail / lease provisions standard French civil-law style
- **Tenant protection**: standard notice periods (commonly 1–3 months residential); no statutory rent-cap regime equivalent to Berlin Mietendeckel or Paris encadrement; market-rate negotiation prevails
- **Deposit**: typically 1–2 monthly rents
- **Long-let market is thin** — most expatriate workers (GOP-permit holders) rent rather than buy; supply concentrated near Victoria + Anse aux Pins / Pointe Larue (commuter belt for Mahé employers)

### Short-let (Airbnb / vacation rental)

- **Tightly regulated** — Seychelles tourism is the dominant economic sector and the licensing regime is enforced
- **Self-catering accommodation** must:
  - Hold a **Tourism Establishments Licence** from the **Seychelles Licensing Authority (SLA)** — `https://www.sla.gov.sc/` (verify URL)
  - Obtain the **Tourism Department**'s recommendation and star classification — the Department sets the accommodation standards and star rating and recommends (or declines to recommend) issuance of the licence to the SLA; it does not issue the licence itself ([Tourism Department, Policy on Tourism Accommodation, revised February 2019](https://tourism.gov.sc/wp-content/uploads/2020/07/Accomodation-policy-Revised-February-2019.pdf) — *2019 policy, verify current*; 2026-09-18 verified)
  - Comply with **zoning + environmental + safety** standards
- **Enforcement**: a 2018 task force (tourism ministry + SLA + police) began on-island enforcement against unlicensed Airbnb supply on Mahé, Praslin, La Digue. Penalties under the Licensing Act include fines (reportedly up to ~USD 3,600 / SCR 50,000+) and imprisonment up to 5 years for serial unlicensed operation. (Source: Seychelles News Agency + Lodge Compliance country guide; verify current penalty schedule with SLA — figures pre-2024.)
- **Practical**: for a non-Seychellois owner, the *legal route* is condominium-style buy (Eden Island and similar) + **engaging a licensed local management company** to operate the unit under their tourism licence — many Eden Island and Mahé developers offer rental-management programmes. **Operating an Airbnb directly without SLA licence is prosecutable**.
- **Tourist arrivals**: ~350,000 visitors / year (NBS + STB; ratio ~3.5 visitors per resident — verify latest figures at NBS `https://www.nbs.gov.sc/`)

### Tax treatment

- Rental income from immovable property held by individuals: **subject to tax** under SRC framework (Sole Trader Business Tax tiers, or PAYE-equivalent if operating via salaried entity); 15% rate applies between SCR 102,666 and SCR 1M
- Non-resident landlord: **15% withholding** on Seychelles-sourced income flows is the typical pathway; double-tax treaty partners (UAE, Mauritius, China, India, etc.) may modify
- **VAT**: short-let / tourism accommodation typically **VAT-applicable at 15%** if turnover crosses the SCR 2M registration threshold (effective 1 Jan 2025)
- **Seychelles Pension Fund** + **Tourism Marketing Tax**: licensed tourism operators face additional levies — verify with SLA + SRC

### Tourism Environmental Sustainability Levy (TESL)

- **Effective 1 Aug 2023**: per-pax-per-night levy on licensed tourism accommodation — **small (1–24 rooms) SCR 25**; medium (25–50 rooms) SCR 75; large (51+ rooms) + yachts SCR 100. Levy charged on invoice, NOT advertised price
- **Effective 1 Jan 2026**: small establishments (1–24 rooms) **NO LONGER subject to levy** — yield-positive for foreign-owned villas (Eden Island apartments + typical Mahé/Praslin/La Digue villa lets all fall in the 1–24 room band)
- Source: Tourism Seychelles + see `shared/regulatory-watch.md` SC entry 2026-01-01
- **Practical**: levy savings on a typical 2-bed villa at ~60 % occupancy with 2 pax average ≈ SCR 4,500–9,000/yr — material on a USD 30k–60k gross *(2026-05-27 verified, source Tourism Seychelles + regwatch L525)*

### Realistic configuration

| Option | Year-3 gross (USD est.) | Notes |
|---|---:|---|
| Eden Island 2-bed apartment, owner-let via management co | ~USD 30,000–60,000 / yr | High season Dec–Mar drives ~50–60% of revenue |
| Eden Island villa (3-bed waterfront) | ~USD 80,000–180,000 / yr | Premium product; thin demand-supply for top end |
| Mahé non-Eden villa (with SLA licence) | varies wildly | Self-management non-trivial for non-resident |
| Praslin / La Digue villa (with SLA licence) | varies wildly | Smaller market; seasonality more pronounced |

> All rental figures **est.**, derived from agency-quoted yields (gross 3–6% on Eden Island + similar luxury condominium product per Sphere Estates / Builds and Buys / agency reports 2024-2025) — NOT measured against a Seychelles-NBS rental-yield index (which does not exist at this granularity). Verify any specific deal with the management company's historical occupancy + ADR data.

---

## Section: `--work=<profession>`

### Job platforms

- **Seychelles Government careers portal** — `https://www.gov.sc/`
- **MyJob.sc** + **Pure Vacancies Seychelles** + classifieds in **Seychelles Nation** (national newspaper) — verify current portal URLs
- **LinkedIn** — moderately used for professional roles
- **Tourism / hospitality**: large employer cohort (Banyan Tree, Constance, Four Seasons, Hilton, North Island, Six Senses, Kempinski, Le Meridien, Eden Bleu, etc.) recruit international talent through corporate channels

### Foreign worker rules — Gainful Occupation Permit (GOP)

- **All non-Seychellois employees** require a **Gainful Occupation Permit (GOP)** before starting work
- **Application timing**: at least **10 weeks** before employment start; the prospective employee **may not enter Seychelles for work purposes prior to GOP issuance**
- **Fees**:
  - Application fee: **SCR 1,000**
  - Permit fee: **SCR 700 / month** for full duration
- **Bank guarantee**: if the permit holder resides >1 month/year, **SCR 20,000 deposit / bank guarantee** with the Director General of Immigration is required
- **Approval flow**: prospective employer must obtain an **approval certificate** from the **Ministry of Employment, Labour and Human Resources Development (MLHRD)** before GOP can issue
- **Documents**: passport, CV + competence certificates, **medical fitness certificate from the Seychelles Occupational Health section** (mandatory for any employment >1 month), employer offer letter
- Source: `https://www.ics.gov.sc/faq/immigration-services/gop-section` + `https://www.ics.gov.sc/permits/residence-permit` + Fragomen alerts
- **Reform note**: the GOP framework was revised in recent years (Fragomen has tracked multiple amendments — verify current state with **Immigration and Civil Status Department (ICS)** at `https://www.ics.gov.sc/`)

### Self-employment

- **Self-employed foreigners**: **Sole Trader registration** with **Registry of Companies** + GOP authorising self-employment + sector-specific licensing (e.g., SLA for tourism, FSA for financial services)
- **Companies**: register at **Registrar of Companies** (`https://www.registrationdivision.gov.sc/`)
- **Seychelles International Business Company (IBC)**: a popular OFC vehicle under the **International Business Companies Act 2016** (administered by **Financial Services Authority — FSA**, `https://www.fsaseychelles.sc/`); IBCs are **NOT a route around the sanction regime for residential property** — the Immovable Property (Transfer Restriction) Act looks through corporate vehicles for residential acquisition control

### Salary benchmarks (2024-2026, est.)

- **Public sector**: per Seychelles Public Service salary scale (verify current scale via `https://police.gov.sc/`)
- **Tourism / hospitality**: front-of-house USD 800–2,000/month gross; supervisory USD 1,500–4,000; expatriate management USD 4,000–12,000+ depending on brand
- **Banking / financial services**: senior USD 4,000–10,000+ /month
- **Median monthly earnings**: data not publicly available at the granularity of EU LCS — verify with NBS Quarterly Earnings Bulletin
- **No statutory minimum wage** historically tied to industry agreements; check current statutory floor with MLHRD

### Cultural quirks

- **Tourism-sector dominance** (~25%+ of GDP, ~30% of employment per NBS) — economic cycle highly correlated with global luxury-travel demand
- **Tuna fishing** + canning + financial services + offshore IBC sector are the secondary economic legs
- **Most foreign workers commute INTO** the country; no meaningful Seychellois cross-border outflow (unique vs Liechtenstein/Monaco model)

---

## Section: `--risks`

### Primary national sources

| Source | URL | What it gives |
|---|---|---|
| **Disaster Risk Management Department (DRMD)** | `https://www.drmd.sc/` | National DRR coordination, historical event chronology |
| **Seychelles Meteorological Authority** | via `https://www.meteo.gov.sc/` (verify) | Met data, cyclone tracking, advisories |
| **Ministry of Environment, Climate, Energy and Natural Resources** | `https://environment.gov.sc/` | Climate Change Department + Coastal Zone Management |
| **World Bank Climate Change Knowledge Portal — Seychelles** | `https://climateknowledgeportal.worldbank.org/country/seychelles` | Country profile, projections (CMIP6, CHAZ tropical-cyclone) |
| **GFDRR** (Global Facility for Disaster Reduction and Recovery) | `https://www.gfdrr.org/` | Post-Disaster Needs Assessments (Felleng 2013, Fantala 2016) |
| **Seychelles Planning Authority (SPA)** | `https://spa.gov.sc/` | Coastal-zone setback + flood zoning |
| **WebGIS Cadastre + Planning portal** | `https://www.webgis.gov.sc/index.phtml?config=default` | Parcel-level planning layers |

### Specific risks

#### 🔴 Sea-level rise + coastal erosion + storm-surge (the dominant risk)

- **Western Indian Ocean SLR**: ~**4–6 mm/year** over recent ~30 years — **2–3× the global average** (per academic + World Bank Climate Change Knowledge Portal data)
- **IPCC AR6 (2022)** assesses Small Island Developing States as **very high confidence** for compounding risk from SLR + storm surge + erosion
- **Already-occurring impacts** (per Climate Change Department + IPCC + GFDRR):
  - **Coastal erosion** in: Anse Kerlan + Grand Anse (Praslin), Au Cap, La Digue, North East Point (Glacis, Mahé), Amitié
  - **Recurrent flooding**: Pointe Larue, Au Cap, La Digue, Providence (Cascade) — Mahé east coast lowland districts
- **Practical implication for foreign buyers**: any beachfront property, especially on **Mahé east coast (Pointe Larue / Au Cap / Cascade / Providence)** + **Anse Kerlan / Grand Anse Praslin** + **La Digue waterfront**, carries elevated SLR + storm-surge exposure; insurance underwriting will increasingly differentiate by elevation above MSL over 30-50 yr horizon

#### 🟠 Tropical cyclones + extreme rainfall

- **Latitude advantage**: Seychelles **inner granitic islands (Mahé, Praslin, La Digue)** lie north of the main Indian Ocean cyclone belt; **DIRECT cyclone hits on the inner islands are rare** — but **outer islands** (Farquhar, Aldabra group) are within the cyclone corridor
- **Felleng (January 2013)**: tropical depression Felleng caused **catastrophic flooding + landslides on Mahé east coast** (Au Cap, Pointe Larue, Cascade) + Praslin + La Digue. **~1,000 families affected, 246 displaced**, ~USD 8.4M damage (GFDRR Damage Loss & Needs Assessment)
- **Fantala (April 2016)**: most intense cyclone ever recorded in SW Indian Ocean (10-min and 1-min sustained wind records); passed near **Farquhar Group** (outer island), destroying 19 of 50 buildings, severely damaging 27. Inner islands largely spared. ~USD 4.5M damage (World Bank rapid assessment)
- **Projection**: World Bank CCKP / IPCC AR6 — under 2°C warming, ~13% rise in Cat 4-5 cyclone frequency in the basin
- **Inner-island risk asymmetry**: the **flood + landslide** risk from cyclone-associated rainfall (Felleng pattern) is materially higher than the **direct windstrike** risk

#### 🟡 Seismic + tsunami

- Seychelles inner islands sit on a **stable granitic continental microcontinent** — extremely low local seismicity; almost no historical destructive earthquakes within the Seychelles plate
- **2004 Indian Ocean tsunami**: Seychelles affected — wave heights of **~2–3 m** on Mahé / Praslin coasts; minimal compared to Sumatra / Sri Lanka / Maldives, but real coastal damage occurred (~3 fatalities, ~USD 30M damage per government estimates)
- **Future tsunami risk**: distant sources (Sumatra-Andaman, Makran subduction) — low-probability/high-impact; coastal zoning + early-warning system improved post-2004

#### 🟡 Wildfire

- **Limited but non-zero** — bush fires in Praslin's Vallée de Mai watershed (Coco de Mer endemic palm forest) recur in dry seasons; mostly contained
- **Mahé**: residential fire risk per local building practice; not a wildland-urban-interface issue at EU/AU scale

#### 🟡 Geological / landslide / rockfall

- **Granitic-mountain Mahé interior**: steep slopes, episodic landslides + rockfalls during heavy rainfall (Felleng 2013 triggered numerous slides)
- **Sans Souci Road** + interior settlements (Bel Air, La Misère, Anse Aux Pins hill side): more landslide-exposed than coastal flats

### Build-era hazards

| Era | Hazards |
|---|---|
| **Pre-1960 (colonial / wooden Creole)** | Termite, no seismic code, salt-air corrosion of any iron, lead paints |
| **1960–1985** | Asbestos roofing (Eternit-style sheet) + lead paint + minimal cyclone-rated framing; Cat-3-rated openings rare |
| **1985–2010** | Phasing out asbestos; reinforced concrete frame becomes dominant; Eden Island delivered from 2006 with modern build |
| **Post-2010** | Stricter building code (then under MHILT, now the Seychelles Planning Authority / Ministry of Lands and Housing); cyclone-rated openings + improved drainage; Eden Island Phase 2-4 + Mahé luxury developments compliant |
| **Post-2020** | Sea-level-rise overlay increasingly applied to coastal new-builds |

### Mandatory / recommended diagnostics at sale

| Document | Required because | Notes |
|---|---|---|
| **Land Registration Office title extract** | Verify ownership chain, encumbrances, easements | Old Register narrative deeds vs New Register Torrens — both possible |
| **SPA Sanction approval** (foreign buyer) | Mandatory before transfer registration | 1-year validity |
| **SRC IPT assessment notice** (if foreigner-owned) | Confirms prior IPT compliance | Annual cycle |
| **Survey plan + boundary check** | Older parcels often have informal boundaries; surveyor confirmation advised | Surveyor commissioned via local attorney |
| **Building permit + completion certificate** | Verify any post-1995 structures held a planning permit — issued by the **Seychelles Planning Authority** (verify with the Ministry of Lands and Housing; the former MHILT is dissolved) | Permit log via WebGIS / SPA |
| **Termite / structural condition report** | Tropical climate + wooden vernacular = elevated termite + rot risk | Recommended for any building >10 yrs |
| **Coastal-setback compliance** | Coastal Zone Management overlay — SPA-administered | Particularly relevant for any coastal new-build or extension |

### Climate change projections

- **Temperature**: World Bank CCKP — moderate warming track for Seychelles; tropical-marine climate moderates extremes
- **Sea-level rise**: ongoing 4–6 mm/yr SW Indian Ocean SLR; **20–40 cm cumulative by 2050** under SSP2-4.5 scenarios is a credible central estimate (verify against latest IPCC AR6 + Climate Central Coastal Risk Screening Tool for specific parcels)
- **Rainfall variability**: increasing — more extreme single events (Felleng pattern), longer dry-season episodes (Praslin Coco de Mer fire risk)
- **Tropical cyclone**: ~13% increase in Cat 4-5 frequency under 2°C warming (CMIP6/CHAZ projections, World Bank CCKP)
- **Coral reef bleaching**: 2016 mass bleaching event devastated reefs around Mahé / Praslin; ongoing recovery; reef health relevant to coastal protection (reefs attenuate wave energy and reduce shoreline erosion)
- **Climate Central Coastal Risk Screening Tool**: useful for parcel-level inundation projection — `https://coastal.climatecentral.org/`

---

## Section: `--mains`

### Sources

- **Public Utilities Corporation (PUC)** — water, sewerage, electricity (state-owned, single-utility model): `https://www.puc.sc/`
  - **Electricity tariffs**: `https://www.puc.sc/electricity-tariffs/`
  - **Water tariffs**: `https://www.puc.sc/water-tariffs/`
- **Cable & Wireless Seychelles** + **Airtel Seychelles** + **Intelvision** — telecom + fibre + mobile

### Coverage

- **Mahé developed areas**: PUC water + sewerage typically available in Victoria + main valley settlements + most coastal residential areas; **outlying hill / interior parcels may be on rainwater-tank + septic**
- **Praslin / La Digue**: PUC water generally available in main settlements; sewerage less universal — **septic / soakaway common**
- **Outer islands**: independent utilities — borehole + desalination + diesel generators; **no PUC mains**
- **Eden Island**: full mains water + sewerage + electricity + gas (LPG) + fibre as part of the development infrastructure

### Verification

- **PUC connection certificate**: requestable at sale; confirms mains connectivity
- **Building completion certificate** (Seychelles Planning Authority — verify with the Ministry of Lands and Housing; the former MHILT is dissolved) typically requires utility-connection sign-off
- **Boreholes / private wells**: regulated by **Ministry of Environment** + **Public Health Authority** for potability; may require permit
- **Septic systems**: outside mains-sewered zones, septic tank + soakaway is standard; verify tank size + last desludging (tropical bacterial loading = high)

### Costs (PUC — electricity effective 15 July 2026; water schedule undated on the PUC page)

#### Electricity — Domestic Tariff 110 (≤2.4 kVA)

| Consumption (kWh/month) | Rate (SCR/kWh) |
|---|---:|
| 0–200 | 1.83 |
| 201–300 | 2.12 |
| 301–400 | 3.76 |
| 401–600 | 4.45 |
| >600 | 5.10 |

Tariff 110 carries **no power-demand charge** (SCR 0/kVA). (Tariff 120 / 130 for higher demand connections add SCR 4.9 / 9.85 per kVA demand charge; same energy bands — those 120 / 130 figures pre-date the current revision and were **not** re-verified on 2026-08-07; confirm at PUC before relying on them.)

The Tariff-110 bands above are per `https://www.puc.sc/electricity-tariffs/`, stamped **"Effective as of 15th July 2026"** — superseding the earlier 15 January 2026 revision (page verified 2026-08-07). No PUC press release documents the July 2026 adjustment (only the 2024 tariff releases are published), so the tariff page itself is the sole primary evidence.

**Fuel-price adjustment**: the rate per unit additionally varies **±0.28 cents per kWh for each 1-cent-per-litre move** in the weighted-average fuel price, effective from the meter-reading period starting the month after the fuel-price move — an actual bill can therefore drift from the published bands between revisions.

#### Water — Domestic schedule (per `https://www.puc.sc/water-tariffs/`)

| Consumption (m³/month) | Water (SCR/m³) | Sewerage (SCR/m³) |
|---|---:|---:|
| 0–10 | 9.13 | 6.92 |
| 11–20 | 22.74 | 14.79 |
| 21–100 | 32.30 | 18.64 |
| >100 | 36.61 | 24.90 |

Plus fixed charges: meter rental SCR 10, environmental levy SCR 15, minimum-fixed-charge ~SCR 49.3 water + SCR 34.61 sewerage.

> The **electricity** bands above are the schedule PUC publishes as **"Effective as of 15th July 2026"** (page verified 2026-08-07). The **water / sewerage** schedule carries **no effective-date stamp** on the PUC page — treat those figures as undated (no water-side change is evidenced as at 2026-08-07) and verify the current schedule before any deal modelling. Compared to many small-island states, Seychelles utility costs are moderate at low-band consumption + steeply progressive at high-band (typical of villa-pool households).

---

## Section: `--crime`

See `shared/crime-sources.md`. Seychelles-specific:

- **Seychelles Police Force**: `https://www.police.gov.sc/`
- **National Bureau of Statistics — Crime, Justice and Security**: `https://www.nbs.gov.sc/statistics/crime-justice-security` — quarterly + annual crime statistics by category (public order, traffic, drugs, property)
- **Tourist Police unit**: dedicated unit since 2023+ focused on tourism-area policing (Mahé Beau Vallon, Anse Royale, Victoria; Praslin Côte d'Or; La Digue La Passe)

### Headline pattern

- **Predominantly non-violent + opportunistic** crime profile: **pickpocketing, bag-snatch, vehicle break-in, beach-towel theft** dominant; concentrated in Victoria + tourist beach areas (Beau Vallon, Anse Royale)
- **Drug-related offences** + traffic violations are the largest absolute categories per NBS Q1 2023 (358 public-order, 4,019 road-traffic, 284 drug-related)
- **Burglary**: present but lower per-capita than urban EU/ZA averages; tourist-targeted residential burglary intermittent — secure villa with alarm + safe is standard
- **Most national governments rate Seychelles Travel Advisory Level 1** (lowest) — Canada/US/UK/AU
- **Population denominator small (~100k)**: absolute numbers volatile YoY; 5-year averaging recommended

For comparison vs national average use `shared/crime-sources.md` template; expect **🟢 / 🟡** verdict band for most residential locations on Mahé / Praslin / La Digue.

---

## Section: `--amenities`

Universal — see `shared/amenities-osm.md`. Seychelles notes:

- **Dominant supermarket chains**: **STC (Seychelles Trading Company)** — state-owned dominant grocer; **MAHEK / Pick'n'Pay-style local chains**; **STC supermarkets** in Victoria + main-valley settlements
- **Pharmacy**: **Behram's**, **Pharmacie Centrale Victoria**, **Inter Island Pharmacies** + tourist-area branches
- **Healthcare**:
  - **Seychelles Hospital (Victoria)** — main public hospital + national referral
  - **Anse Royale Hospital** — secondary on Mahé
  - **Logan Hospital (Praslin)** — Praslin secondary
  - **La Digue Hospital** — primary care
  - **Private clinics**: limited — Mahé Eden Bleu Medical Centre, Beau Vallon Medical, Swiss Medical Centre
  - **Tertiary specialty care**: **typically referred abroad** (Mauritius, India, South Africa, UAE) — common pattern for serious conditions
- **Schools**:
  - State Primarschulen / Crèches + secondary schools (English-medium)
  - **International School Seychelles (ISS)** — Mahé, English national curriculum + Cambridge IGCSE (`https://www.iss.sc/`); the dominant international option for expatriate families
  - **École Française des Seychelles** — small French AEFE-accredited school
- **Public transport**:
  - **Seychelles Public Transport Corporation (SPTC)** — bus network on Mahé + Praslin; reasonable coverage, low frequency outside peak; `https://www.sptc.sc/` (verify URL)
  - **Cat Cocos** + **Inter Island Ferry Pty** — Mahé-Praslin-La Digue ferries
  - **Air Seychelles** + **Islands Development Company (IDC)** — domestic flights to outer islands
- **Airport**: **Seychelles International Airport (SEZ)** at **Pointe Larue, Mahé** — single international gateway, ~9 km south of Victoria

---

## Section: `--climate`

Universal — see `shared/climate-projections.md`. Seychelles-specific override:

- **Climate**: tropical-marine — **Köppen-Geiger Af** (tropical rainforest) for Mahé + Praslin + La Digue inner-granitics; **As / Aw** for some outer-island elements
- **Temperature**: typically **24–32°C** year-round; **no seasonal extreme heat** by tropical standards (oceanic moderation)
- **Two seasons**: NW monsoon (Dec–Mar, wetter, warmer, more cyclone-period exposure) + SE trade-wind (May–Oct, drier, cooler, calmer seas)
- **Rainfall**: ~2,400 mm/year on Mahé central highland; lower on coast + Praslin / La Digue
- **Authoritative projections**: World Bank CCKP — `https://climateknowledgeportal.worldbank.org/country/seychelles`
- **National framework**: **Ministry of Environment, Climate, Energy and Natural Resources** — Climate Change Department + **National Climate Change Strategy** (review cycle ongoing — status not re-verified; check the ministry's NDC pages) — `https://environment.gov.sc/climate-change-department/climate-change/` (2026-09-18 verified; the former MACCE domain `macce.gov.sc` no longer resolves)
- **Carbon-neutral target**: Seychelles signed Paris Agreement + has filed NDCs (revised 2021); ambitious renewable-energy + Marine Spatial Plan (2020 — protected 30% of EEZ, world-leading)

---

## Cost benchmarks (SC 2026, indicative — SCR / USD)

| Work / item | Cost (est.) |
|---|---:|
| Sanction Duty (standard non-Seychellois track) | 12% of market value |
| Sanction Duty (condominium track) | 1.5% of market value |
| Sanction Duty (Villas Policy / tourism investment) | 0% (exempt) |
| Stamp Duty (all buyers) | 5% of price |
| Notary / attorney fees | ~1–2% of price |
| SPA application fee | SCR 3,000 flat |
| Annual IPT (foreign-owned residential) | 0.5% of market value |
| Eden Island apartment entry-level | ~USD 475k–675k |
| Eden Island villa entry | ~USD 1.3M+ |
| Mahé non-Eden villa minimum (foreigner-eligible) | SCR 10M (~USD 670k) |
| Annual GOP fee (foreign worker, employer-paid) | SCR 1,000 + SCR 700/month |
| Termite + structural inspection | ~SCR 8,000–25,000 |
| Septic-tank desludging (tropical loading) | ~SCR 3,000–8,000 every 1–3 yrs |
| Cyclone-rated window upgrade (small villa) | ~SCR 200,000–500,000 |

> Construction-cost level on Seychelles is **elevated** — most building materials imported (steel, cement, glass, fixtures); skilled-labour pool small (heavy reliance on GOP-permit construction labour from Bangladesh / India / Sri Lanka). Budget ~+30–50% (est., import-cost + thin-labour rationale above; no published Seychelles construction-cost index) above comparable continental costs for an equivalent finish.

## Active fiscal incentives (2025-2026)

- **Seychelles Investment Board (SIB) Investor Tax Credits**: tourism + commercial + industrial investments may qualify for **Sanction Duty exemption** + Business Tax holidays per Investment Promotion Act framework. Verify with SIB at `https://investinseychelles.com/`
- **Villas Policy**: government scheme allowing pre-approved tourism-residential bundled developments to bypass the 12% Sanction Duty surcharge — tightly defined, sector-specific. Verify with SIB + SPA before relying on
- **No first-time-buyer credit** for non-Seychellois (only the IPT first-year exemption noted above)
- **Renewable-energy / solar-PV grant programmes**: available for residents via Ministry of Environment / SEC (Seychelles Energy Commission); foreign owners may qualify for some incentives — verify with SEC

## Foreign-buyer rules — the deal-killer section

### Immovable Property (Transfer Restriction) Act, Cap 95 — the primary regulatory gate

Seychelles' **sanction regime** is the gating control on all non-Seychellois acquisitions of immovable property or rights therein.

- **Statute**: Immovable Property (Transfer Restriction) Act (Cap 95), as amended (originating Act pre-1976; consolidated Cap 95; principal recent amendments **2011** + 2016 + 2018 moratorium + 2025-03-20 lift); consolidated text via SeyLII (`https://seylii.org/`)
- **Approving body**: **Office of the Principal Secretary Lands, Ministry of Lands and Housing** (delegated to the **Seychelles Planning Authority — SPA** for operational guidance issuance)
- **Coverage**: applies to **purchase, lease >1 year, hold-option-to-purchase, share transfers** of immovable-property-holding entities; covers residential + agricultural + commercial; tourism-investment carve-outs exist via SIB

### Recent reform — moratorium lift (20 March 2025)

The **moratorium on residential land purchases by non-Seychellois (in force since 2018)** was **LIFTED on 20 March 2025**. Operational guidance published by SPA on the same date set the new criteria:

| Item | Threshold (effective 20 Mar 2025) |
|---|---|
| Minimum dwelling-house value | **SCR 10 million** |
| Minimum bare-land value | **SCR 4,000 / m²** |
| Minimum condominium value | **SCR 30,000 / m²** |
| Plot size minimum | **2,000 m²** |
| Plot size maximum | **4,000 m²** (exceptions for privacy/security/topography) |
| Sanction Duty (residential) | **12%** of market value (raised from 11%) |
| Sanction Duty (condominium) | **1.5%** of market value |
| Sanction Duty (lease) | **1.5%** of annual rental value |
| Application fee (purchase) | SCR 3,000 |
| Sanction validity | **1 year** from issue date |

Source: `https://spa.gov.sc/resources/lifting-of-moratorium-on-purchase-of-residential-land-by-non-seychellois` + `https://spa.gov.sc/resources/guidance-on-property-acquisition-by-non-seychellois` (both 20 Mar 2025).

### Eligibility tiers

| Buyer | Status |
|---|---|
| **Seychellois citizens** | Free to acquire all freehold + leasehold; subsidized State land + Housing Scheme units reserved exclusively for Seychellois |
| **Non-Seychellois buyers (residential)** | Must obtain Sanction; subject to SCR 10M floor + 12% Sanction Duty + plot-size rules; one year to complete |
| **Non-Seychellois (Eden Island / pre-approved condo)** | Streamlined sanction process (typically 30–45 days per agency reporting); 1.5% condo Sanction Duty + 5% Stamp Duty |
| **Non-Seychellois (Villas Policy / tourism investment)** | SIB-vetted; Sanction Duty exempt; case-by-case SPA + Cabinet approval |
| **Non-Seychellois on outer islands (freehold)** | **NOT permitted** — outer-island freehold is closed to non-Seychellois; long-term concession lease via IDC + Cabinet possible |
| **Inheritance / spousal transfer** | Sanction Duty exempt (still requires SPA notification) |

### Application process (standard non-Seychellois track)

1. **Engage Seychelles attorney/notary** to assemble application package
2. **Submit to Office of the Principal Secretary Lands** (Ministry of Lands and Housing), or via the attorney/notary route
3. SPA + Ministry vet against current operational guidance (SCR 10M, plot-size, sanction-duty class)
4. **Approval (or rejection) issues**; if approved, **Sanction is valid 1 year** during which transaction must execute + register
5. **Stamp Duty 5% + Sanction Duty 12%** paid at registration (SRC + Land Registration Office)

### Residency — NOT linked to property

- **Property purchase does NOT entitle a non-Seychellois to residency** in Seychelles (different from Portugal Golden Visa / Greece Golden Visa / etc.)
- **Residence Permit categories** (per ICS — `https://www.ics.gov.sc/permits/residence-permit`):
  - **Standard Residence Permit**: discretionary grant (family/domestic connection OR special economic/social/cultural contribution); **5-day minimum residence per year** to maintain; **no work right** (separate GOP needed); fees **SCR 150,000 main applicant / SCR 75,000 spouse / SCR 25,000 per child** for 5-year validity; **SCR 20,000 bank guarantee** required
  - **Permanent Residence**: separate stricter pathway
  - **Gainful Occupation Permit (GOP)**: for foreign workers — sponsoring employer mandatory; SCR 1,000 application + SCR 700/month
  - **Visitor / Student / Dependents permits**: separate categories
- **Citizenship**: by naturalisation only; not investment-linked. No CBI programme.
- **Tax residency**: time-based (typically 183-day rule); Seychelles operates broadly territorial tax (local-source income — verify under SRC current framework). Property ownership alone does not establish tax residency.

### Practical implication

For most international buyers, the actionable foreign-buyer routes are:
1. **Eden Island (or similar pre-approved condominium scheme)** — streamlined 30–45 day sanction, ~7–9% all-in transaction cost, Mahé location, full leisure/marina amenity bundle
2. **Standard sanction track on Mahé / Praslin / La Digue** — SCR 10M floor, ~18–19% all-in transaction cost, longer sanction processing, suitable for ultra-luxury bare-land + villa builds
3. **Villas Policy / tourism investment** — sector-specific, SIB-vetted, Sanction Duty exempt, requires substantive operational tourism component
4. **Long-term lease (instead of freehold)** — 1.5% Sanction Duty on annual rental; lower commitment but no equity build-up

> **Verification**: any serious enquiry should start with a **conditional application opinion from a Seychelles attorney**, including review of recent SPA decisions; the regulatory environment has materially shifted since 20 Mar 2025 and continued procedural refinement is expected.

## Common listing platforms

- **Eden Island Real Estate** — `https://www.edenisland.sc/`
- **MyProperty Seychelles** — `https://www.mypropertyseychelles.com/`
- **RE/MAX Paradise Seychelles** — `https://www.remax-paradise-seychelles.com/`
- **Seychelles-Properties.com** — `https://www.seychelles-properties.com/`
- **Arriva Real Estate** — `https://www.arrivaseychelles.com/`
- **Sphere Estates** (UK based, Seychelles inventory) — `https://www.sphereestates.com/`
- **Rightmove Overseas Seychelles** — `https://www.rightmove.co.uk/overseas-property-for-sale/Seychelles.html`
- **Meretdemeures** (FR-language) — `https://www.meretdemeures.com/`

## Caveats unique to SC

- **Sanction regime is the single biggest non-price barrier**; it has just been substantively overhauled (20-Mar-2025 moratorium lift); buyers transacting in 2025-2026 face an evolving operational regime with limited published precedent
- **Eden Island concession** is a bespoke commercial arrangement between developer + Government of Seychelles; its 1.5% Sanction Duty + streamlined approval is **specific to that and similar pre-approved schemes** — not a general rule
- **Outer islands are essentially closed freehold** — Aldabra, Cosmoledo, Astove, Farquhar, Alphonse, Desroches and similar are largely IDC-administered nature reserves or concession-leased; non-Seychellois ownership routes are concession-only
- **No public sale-price API + thin transaction volume** — comp data is agency-anecdotal; commission a Land Registration Office search for any specific deal
- **SCR is managed-float** (CBS) — material monthly drift possible; locked-SCR contracts vs USD-quoted asking prices create FX exposure for non-SCR buyers
- **No CGT for individuals on real estate** — favourable for buy-and-hold investors; corporate vehicles may be caught under Business Tax 25%
- **IPT only on non-Seychellois owners** — the foreigner-only annual property tax is unusual structurally; foreign buyers face annual 0.5% recurring carrying cost the seller did not face if Seychellois
- **Climate exposure asymmetric to coastal east-Mahé + La Digue + Praslin SLR-frontline**; ultra-luxury beachfront concentration in these zones means the buyer pool's average property carries above-average climate risk
- **Tropical Cyclone Felleng (Jan 2013) flood + landslide pattern** is the most relevant disaster precedent for Mahé east-coast residential — Pointe Larue / Au Cap / Cascade vulnerable
- **Eden Island residential apartments** trade at sample-size-thin volumes in any given month; expect 2–6 month time on market for resale
- **Bank lending to non-residents**: LTV **~40–60%** (est., per agency/bank reporting — no published CBS non-resident lending survey; verify current rate sheet directly with the bank) for non-resident foreign buyers via Seychelles commercial banks (MCB Seychelles, Absa Bank Seychelles, Nouvobanq, Seychelles Commercial Bank, Bank of Ceylon Seychelles); rates SCR-denominated **~8–13%** (est. — verify current rate sheet with the bank); USD-loan availability limited and case-by-case
- **No notary-monopoly** — barristers/attorneys/notaries are largely a fused profession; the register of practitioners is kept by the **Judiciary of Seychelles** — [List of Legal Practitioners 2026 (updated 26.02.2026)](https://www.judiciary.sc/legal-practitioners/licensed-lawyers), with admission and complaints handled under the Legal Practitioner's Act (2026-09-18 verified). The Seychelles Bar Association has no live site.
- **Praslin + La Digue New Land Register conversion** launched June 2024 — title-by-registration improving on these islands; Mahé conversion progressive

## Reddit / forum sources

- **r/Seychelles** + **r/expats** Seychelles threads — small but active
- **InterNations Seychelles community** — expatriate networking
- **Expat.com Seychelles forum** — practical Q&A
- **Seychelles News Agency** (SNA) — `http://www.seychellesnewsagency.com/` — local English-language news including property + regulatory coverage

## Verification authorities

| Authority | When to call |
|---|---|
| **Seychelles Planning Authority (SPA)** | Foreign-buyer sanction guidance + planning + zoning — `https://spa.gov.sc/` |
| **Ministry of Lands and Housing — Office of Principal Secretary Lands** | Sanction approval — applications routed here |
| **Seychelles Registration Office (Land Registration Division)** | Title search, deed registration — `https://registrationdivision.gov.sc/` |
| **Seychelles Revenue Commission (SRC)** | Stamp Duty, IPT, Business Tax, VAT — `https://src.gov.sc/` |
| **Seychelles Investment Board (SIB)** | Tourism / commercial / industrial investment incentives — `https://investinseychelles.com/` |
| **Public Utilities Corporation (PUC)** | Water + sewerage + electricity — `https://www.puc.sc/` |
| **Immigration and Civil Status Department (ICS)** | Residence Permit + GOP — `https://www.ics.gov.sc/` |
| **Seychelles Licensing Authority (SLA)** | Tourism establishment licensing — `https://www.sla.gov.sc/` (verify URL) |
| **Tourism Department** | Accommodation standards, star classification, licence recommendation to the SLA — `https://tourism.gov.sc/` |
| **Central Bank of Seychelles (CBS)** | Monetary + FX + financial-stability — `https://www.cbs.sc/` |
| **National Bureau of Statistics (NBS)** | Population, CPI, crime stats — `https://www.nbs.gov.sc/` |
| **Disaster Risk Management Department (DRMD)** | Hazard history, DRR coordination — `https://www.drmd.sc/` |
| **Ministry of Environment, Climate, Energy and Natural Resources** | Climate, Coastal Zone Management — `https://environment.gov.sc/` |
| **Financial Services Authority (FSA)** | IBC + Trust + non-bank financial regulation — `https://www.fsaseychelles.sc/` |
| **Ministry of Lands and Housing** (Seychelles Planning Authority) + **Ministry of Transport** (Land Transport Dept / SLTA) — successors to the dissolved MHILT | Building permits; roads, transport |
| **Seychelles Police Force** | Crime stats — `https://www.police.gov.sc/` |
| **Seychelles Bar Association** | Attorney directory — verify current URL |
| **Seychelles Hospital + Anse Royale Hospital** | Healthcare access reference |

## Quirks to know

- **Three-language working environment** — English for legal documents + government, Seychellois Creole for daily speech, French for diplomatic + heritage; agencies routinely market in EN + FR (sometimes RU)
- **Old vs New Land Register** — narrative French-deed title vs Torrens-style — title-search depth varies; engage attorney early
- **Strata-title condominiums (e.g., Eden Island)** under specific developer concessions — different regime from bare-land sanctioning
- **No mandatory dual-notary** — single attorney/notary can act for both sides; engage independent buyer-side counsel for any meaningful deal
- **IPT is foreigner-only** — buy as Seychellois (not generally available to foreign buyers) and IPT does not apply; buy as non-Seychellois and 0.5% annual carry applies
- **Sanction duty is the single biggest non-Stamp-Duty cost** — 12% standard track vs 1.5% condo track is the largest financial wedge between routes
- **2025 reform recency** — the moratorium-lift framework is <14 months old at the time of writing; expect more procedural memos from SPA + SIB through 2026
- **Currency**: list prices may be quoted in USD by agencies, **legal contract is denominated in SCR**, and CBS-rate at deed-execution determines effective exchange rate
- **GOP for foreign owners' staff**: domestic staff (housekeeper, gardener, security) employed by a foreign-owner non-resident require GOP — typically arranged via licensed labour-supply agency or directly by the principal employer
- **Outer-island freehold is closed** to non-Seychellois — the most exotic Aldabra / Cosmoledo / Farquhar dreams are concession-only
- **Inheritance**: French-style civil-law forced-heirship operates under the Civil Code (Cap 33); effective wealth-planning typically routes through Seychelles trusts (FSA-regulated) — engage trust counsel
- **Mortgage market thin for foreigners** — ~40–60% LTV at non-resident (est. — see Quirks financing note; verify with the bank); cash-buyer dominance in luxury cohort
- **Rental management is the de-facto path** for non-resident owners — direct hosting on Airbnb without SLA licence is prosecutable

## Source URL templates

| Source | URL pattern |
|---|---|
| Seychelles Planning Authority | `https://spa.gov.sc/` |
| Seychelles Planning Authority — moratorium lift | `https://spa.gov.sc/resources/lifting-of-moratorium-on-purchase-of-residential-land-by-non-seychellois` |
| Seychelles Planning Authority — foreign-buyer guidance | `https://spa.gov.sc/resources/guidance-on-property-acquisition-by-non-seychellois` |
| Seychelles Registration Office | `https://registrationdivision.gov.sc/` |
| WebGIS Cadastre + Planning | `https://www.webgis.gov.sc/index.phtml?config=default` |
| Seychelles Revenue Commission | `https://src.gov.sc/` |
| SRC Tax System | `https://src.gov.sc/seychelles-tax-system/` |
| SRC Legislation | `https://src.gov.sc/legislation/` |
| Central Bank of Seychelles | `https://www.cbs.sc/` |
| CBS Daily Indicative Rates | `https://www.cbs.sc/marketinfo/DailyRates.html` |
| National Bureau of Statistics | `https://www.nbs.gov.sc/` |
| NBS Crime Justice & Security | `https://www.nbs.gov.sc/statistics/crime-justice-security` |
| Seychelles Investment Board | `https://investinseychelles.com/` |
| Public Utilities Corporation | `https://www.puc.sc/` |
| PUC Electricity Tariffs | `https://www.puc.sc/electricity-tariffs/` |
| PUC Water Tariffs | `https://www.puc.sc/water-tariffs/` |
| Immigration and Civil Status (ICS) | `https://www.ics.gov.sc/` |
| ICS Residence Permit | `https://www.ics.gov.sc/permits/residence-permit` |
| ICS GOP Section | `https://www.ics.gov.sc/faq/immigration-services/gop-section` |
| Disaster Risk Management Department | `https://www.drmd.sc/` |
| Ministry of Environment + Climate | `https://environment.gov.sc/` |
| World Bank CCKP — Seychelles | `https://climateknowledgeportal.worldbank.org/country/seychelles` |
| Climate Central Coastal Risk Tool | `https://coastal.climatecentral.org/` |
| Financial Services Authority | `https://www.fsaseychelles.sc/` |
| Seychelles Police Force | `https://www.police.gov.sc/` |
| SeyLII (legislation) | `https://seylii.org/` |
| Land Registration Act (consolidated) | `https://seylii.org/akn/sc/act/1965/25` ❌ DEPRECATED — dead on 2026-09-18; verify with the authority named in this row |
| Eden Island | `https://www.edenisland.sc/` |
| Chambers Real Estate 2025 — Seychelles | `https://practiceguides.chambers.com/practice-guides/real-estate-2025/seychelles` |
| Seychelles News Agency | `http://www.seychellesnewsagency.com/` |

## Status

**Status**: ✅ fully populated as of 2026-05-07

**Confidence**: MEDIUM — HIGH on the regulatory framework (SPA 20-Mar-2025 guidance is primary-source dated; SRC IPT 0.5% rate, 5% Stamp Duty, 12% Sanction Duty, residence-permit fees, GOP framework, PUC tariffs, Land Registration Act all confirmed against official .gov.sc + SeyLII / SRC / ICS / PUC primary sources). MEDIUM on price benchmarks (Seychelles publishes no equivalent of an IMSEE / STATEC / NHB Residex residential price index — sample-size-thin transaction volume + agency-listing reliance means USD price bands are `est.` cross-checked against Eden Island / RE/MAX / Sphere / Rightmove Overseas listings + Chambers Real Estate 2025 narrative; verify any specific deal via Land Registration Office search). MEDIUM on traffic (no public AADT database — modelled from OSM road class + agency anecdote). LOW on per-listing Eden Island unit pricing currentness (luxury-island product where headline figures move materially deal-to-deal — pull current asking from the Eden Island portal at point of analysis).

**Last verified**: 2026-08-07 (PUC electricity Tariff-110 re-verified — schedule now stamped effective 15 July 2026, 401–600 and >600 bands corrected, SCR 0/kVA demand charge + fuel-price adjustment added; balance of the 2026-05-27 pass unchanged; accommodation-licensing chain, practitioner register, environment ministry and transport ministry corrected 2026-09-18 per Tourism Department policy + judiciary.sc + environment.gov.sc + statehouse.gov.sc)

**Researched by**: Opus 4.7 (1M context, parallel-subagent batch 2026-05)

**Notes**: The single biggest deal-driver is the **20-Mar-2025 moratorium lift + new SPA guidance**: SCR 10M minimum dwelling-house value, SCR 4,000/m² bare-land floor, 2,000–4,000 m² plot, **12% Sanction Duty** (raised from 11%), 1.5% condo / 1.5% lease — making the **Eden Island and similar pre-approved condominium track ~10 percentage points cheaper all-in** than standard non-Seychellois bare-land sanctioning (~7–9% vs ~18–19% all-in). The **0.5% IPT** is foreigner-only (Seychellois owners exempt) and was rate-doubled effective 1 January 2024 from the original 0.25%. **No CGT for individuals**, no annual property tax for Seychellois, **no PIT on foreign-source income** (territorial). **Residency is NOT linked to property** — Residence Permit is a discretionary 5-year grant (SCR 150k main applicant) with 5-day annual presence + no work right; GOP is the foreign-worker pathway. Climate-risk exposure is asymmetric to **Mahé east-coast lowland (Pointe Larue / Au Cap / Cascade — Felleng 2013 flood corridor) + La Digue + Praslin Anse Kerlan / Grand Anse beachfronts** — ongoing 4–6 mm/year SLR (2–3× global) + projected 13% Cat 4-5 cyclone-frequency rise by 2°C warming (CMIP6/CHAZ). Inner granitic islands sit north of the main cyclone track but flood-via-rainfall is the active risk (vs direct windstrike). **No public sale-price API** — Land Registration Office search per parcel is the authoritative comp source.

## Extension TODOs

- [ ] SPA published-decisions corpus → "particular Seychelles connection" interpretation guide for non-standard sanction applications
- [ ] Eden Island resale price tracker (per quarter, sample-size-flagged)
- [ ] Praslin + La Digue New Land Register conversion progress monitor (rolled out June 2024)
- [ ] Villas Policy + IDC outer-island concession-lease registry review
- [ ] CBS SCR/USD + SCR/EUR daily-rate scrape for currency-hedging analysis
- [ ] World Bank CCKP / Climate Central parcel-level SLR overlay for Mahé east-coast pricing impact
- [ ] SRC 2025-2026 IPT-amendment monitor (rate trajectory, exemption changes)
- [ ] Seychelles bilateral DTT review (UAE, Mauritius, China, India, etc.) for non-resident landlord planning

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*Generated by `/property-deep-dive`. Verify all numerics with the Land Registration Office, SPA, SRC, and a Seychelles attorney before signing. AI-assisted research; double-check critical figures.*