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VCS Africa

Seychelles LP

Limited Partnerships are registered under the Limited Partnerships Act, 2003, and are subject to the Seychelles Commercial Code.

Seychelles Limited Partnership(LP)

A LP has substantial statutory tax advantages including the ability to receive income from sources outside of the Seychelles and distribute such income to foreign partners without incurring a Seychelles tax liability.


A Seychelles LP is highly-suitable for international joint venture activities.


Tax Exemptions
- Granted for 20 years. - All Seychelles tax or duty on income or profits. - Stamp duty on property transfers, share transfers, and other business transactions. - Trades tax on all furniture and equipment that is important into Seychelles to be used in the office. - Miscellaneous exemptions under the Social Security Act
Has to include limited Partnership or LP
Registered Office
In Seychelles
Share capital or equivalent
Standard currency:
Permitted currencies:
Any except Seychelles Rupees
Minimum paid up:
Minimum number:
Two (at least on general partner and one limited partner)
Local required:
General partner has to be local, either a resident individual or an IBC or domestic company or CSL or an LP.
Publicly accessible records:
Location of meetings:
Requirement to prepare:
Audit requirements:
Not applicable
Requirement to file accounts:
Publicly accessible accounts:
Requirement to file annual return:
Yes, but not public, only to SIBA
An annual certificate must be filed verifying compliance by the LP with the provisions of the Act.
Restriction on business
Cannot carry on business in Seychelles, except to the extent necessary for the carrying on of the LP's business outside of Seychelles.
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