Seychelles yearly filings 2026

Seychelles IBC annual fees and filings: renewal dates and penalties

Updated 11 November 2026IBC Act as amended to August 2026About 8 minutes to read
The short answer

A Seychelles IBC pays US$140 a year on each anniversary of incorporation, lodges its records with the agent twice a year and keeps a yearly financial summary. Nothing is filed publicly.

Late, the fee rises 10%, then 50%, and at 180 days the company is struck off. With us: US$580 a year.

The point of no return 180 days after an unpaid annual fee, the company can be struck off and dissolved in one step 10% is added after the due date and 50% after 90 days. The rule took effect on 18 December 2024.

A Seychelles company is one of the cheapest to keep anywhere: one small fee a year. It is also one of the quickest to lose. Since December 2024 an unpaid fee gets a company struck off and dissolved at 180 days, in one step. And from 1 January 2027 your directors' names become public. Here is the whole Seychelles year, with each date worked out from your own incorporation day.

Key takeaways

  • The government fee is US$140 a year, due on each anniversary of incorporation.
  • Late, it costs 10% more, then 50% more after 90 days; at 180 days the company can be struck off and dissolved.
  • Records go to the agent twice a year, and a financial summary is kept within 6 months of the year end.
  • From 1 January 2027 current directors' names are public; owners are not.
  • Beneficial owners from 10% are recorded, and the agent uploads changes within 14 days.
  • With Heirson: US$580 a year, everything above included.
Chapter 1

Seychelles IBC renewal date calculator

A Seychelles IBC, each year2026
Government annual feeUS$140
Agent, office, lodgingUS$440
Due onYour anniversary
Your yearly totalUS$580
Directors become public in 2027. You live in: pick it

Everything in Seychelles keys off the day the company was incorporated. Enter it.

Financial year

    Under the 2021 amendment to the IBC Act, the financial year is the calendar year unless the directors change it and tell the agent within 14 days.

    1
    Key takeaway

    Your incorporation day sets the fee date; the year end sets the summary.

    Chapter 2

    What a late Seychelles fee costs, day by day

    Fee paid

    The old rule, under which a company was struck off only on the next 1 January, was removed in December 2024, as the OECD Global Forum review of Seychelles records. Pages that still describe it are out of date.

    2
    Key takeaway

    10% after the date, 50% after 90 days, struck off at 180.

    Chapter 3

    What a Seychelles IBC costs to keep

    • Government fee$140
    • Agent, office, lodging$440
    • Your yearly total$580
    In the US$440
    • Licensed Seychelles registered agent and office
    • Records collected and lodged twice a year
    • The yearly financial summary lodged
    • Owner register kept current and uploaded
    • The fee paid before your anniversary, and reminders
    Only if it applies
    • Certificate of good standing, US$25 at cost
    • Nominee director or shareholder, US$480 a year each
    • A Seychelles tax return, if the company earns income in Seychelles
    • Substance in Seychelles, if it is part of a multinational group with passive income
    3
    Key takeaway

    US$140 to Seychelles and US$440 to us: US$580 a year.

    Chapter 4

    Records and the financial summary: what the agent must hold

    Twice a yearRecords kept outside Seychelles are lodged with the agent at least every six months. Electronic copies are enough.
    6 monthsAfter the year end, a financial summary must be at the registered office. A holding company that isn't large is excepted.
    7 yearsHow long records are kept, from each transaction, and after the company ends.
    Not filedNo accounts go to a public register, and no audit is needed without Seychelles income.
    US$10,000The maximum penalty under the 2021 amendment to the IBC Act for failing to keep records, which can fall on a director too.
    Invoices, statementsWhat "records" means: contracts, bank statements, invoices and ledgers that explain each transaction.
    4
    Key takeaway

    Records to the agent twice a year, a summary within six months, kept seven years.

    Chapter 5

    Seychelles rule changes that affect your yearly upkeep

    1. 18 December 2024Strike-off at 180 daysStriking off and dissolution became one step, and the wait for the next 1 January went.
    2. February 2026Off the EU grey listSeychelles left the EU's list of jurisdictions under watch, which helps with banks and counterparties.
    3. 21 August 2026No tax number just for a bankThe Revenue Commission stopped issuing tax numbers to IBCs that want one only for a bank account. Residency certificates are still issued.
    4. 24 August 2026First director within 30 daysNot nine months, as older pages say. Registers also show who is a nominee.
    5. 1 January 2027Directors' names go publicUnder Act 13 of 2026, the name and appointment date of each current director. Owners and shareholders stay private.

    5
    Key takeaway

    From 2027 directors are public; owners are not.

    Chapter 6

    The owner register: 10%, 21 days, 14 days

    Your part
    The company and agent
    • The company updates its register within 14 days
    • The agent uploads it to the central database within 14 days
    • Failures cost up to SCR 150,000 under the Beneficial Ownership Act, and directors can be fined too

    The database is open to Seychelles authorities, not to the public.

    6
    Key takeaway

    Owners from 10% declare within 21 days; the agent uploads within 14.

    Chapter 7

    How to close or move a Seychelles IBC

    APOSTILLE
    You want to
    7
    Key takeaway

    Dissolve it or continue it abroad; letting it lapse leaves the debts.

    Chapter 8

    Seychelles annual fees and filings: questions, answered

    ?!
    How much is the Seychelles IBC annual fee?
    US$140 a year on the Financial Services Authority's fee table, flat whatever the share capital. Some agents quote US$150. It is paid through your registered agent.
    When is the Seychelles annual fee due?
    On each anniversary of the company's incorporation, starting the year after it was formed.
    What happens if a Seychelles IBC pays late?
    The fee rises by 10% after the due date and to 50% more if it is still unpaid after 90 days. At 180 days the Registrar can strike the company off, and it is dissolved at the same moment.
    Does a Seychelles IBC file accounts?
    Not publicly, and there is no audit if it earns nothing in Seychelles. It lodges its records with the agent at least twice a year and keeps a yearly financial summary at the registered office.
    Will my name be public as a director of a Seychelles IBC?
    From 1 January 2027 the names and appointment dates of current directors appear in the Registrar's public records. Shareholders and beneficial owners stay private. What a search shows, and the US$25 certificates: Seychelles company search.
    Can a struck-off Seychelles company be restored?
    Within five years, if the Registrar is satisfied that its records and registers are in order and there is no adverse information, and every unpaid fee and penalty is paid. The adverse information test was added by the 2025 amendment to the IBC Act.
    How do I close a Seychelles IBC?
    Through a voluntary dissolution, which providers put at around six to eight weeks, or by continuing it to another country. Its records are still kept for seven years afterwards.
    What does Heirson charge each year for a Seychelles IBC?
    US$580: the US$140 government fee and our US$440 for the licensed agent and office, the records and financial summary lodging, owner register updates and reminders.

    Changelog

    • 11 November 2026: first published.
    • 13 November 2026: official sources linked inside the text.
    Your Seychelles company

    A Seychelles company that never reaches day 180.

    We pay the fee before your anniversary and lodge everything, for US$580 a year.