U.S. Taxes for Americans Living in Seychelles: The 2026 Guide

Key takeaways

• The United States taxes its citizens and green card holders on worldwide income wherever they live, so moving to Seychelles does not end your US filing obligation.
• There is no US–Seychelles income tax treaty and no US–Seychelles totalization agreement, so relief from double tax comes only from US domestic law (mainly the foreign tax credit and the foreign earned income exclusion).
• Seychelles taxes employment income and Seychelles-source business income, not worldwide income, but "Seychelles has no income tax" is wrong, and the line between local and foreign income for people working remotely from the islands is not clearly settled.
• As US nationals, Americans who are not also Seychelles citizens generally pay the higher non-citizen employment tax rates, because the citizen-rate relief in Seychelles Public Ruling 2019-1 covers only treaty partners.
• Seychelles exchanges account data with the IRS under a signed Model 1 FATCA agreement, so FBAR and Form 8938 reporting on Seychelles accounts should be treated as routine, not optional.

Do Americans living in Seychelles still file US taxes?

Yes. The IRS states that US citizens and resident aliens are generally taxed on worldwide income regardless of where they live, and are subject to the same filing requirements as people living in the United States (IRS Pub. 54, rev. 12/2025). Green card holders remain US tax residents under the green card test until their status formally ends.

Filing threshold. You generally must file if your worldwide gross income is at least the amount for your filing status in Charts A–C of the Form 1040 instructions. For this test, gross income includes income you plan to exclude under the foreign earned income exclusion (Pub. 54). Self-employed people must file if net earnings from self-employment are $400 or more, even below the general threshold (Pub. 54). The dollar thresholds are indexed annually and changed for 2025 under Public Law 119-21 (the One Big Beautiful Bill Act); check Chart A for the exact 2025 figure.

Deadlines for tax year 2025 (Pub. 54):

• April 15, 2026: regular due date. Interest runs from this date on any unpaid tax.
• June 15, 2026: automatic 2-month extension to file and pay if, on April 15, you lived outside the US and Puerto Rico and your main place of business was outside them. Attach a statement explaining that you qualify.
• October 15, 2026: extension to file (not to pay) if you filed Form 4868 by June 15, checking the out-of-the-country box.
• December 15, 2026: a discretionary further extension for taxpayers out of the country, requested by letter before October 15.

The FBAR (FinCEN Form 114) is due April 15 with an automatic extension to October 15 (Pub. 54).

When does Seychelles treat you as a tax resident, and what does it tax?

Residency test. Seychelles law defines a "resident person" in section 2 of the Business Tax Act 2009. An individual is resident if they reside in Seychelles; if their domicile is in Seychelles (unless they have a permanent home abroad); or if they are present for 183 days or more in any 12-month period that starts or ends during the tax year. "Resides" includes having resided for at least 183 days in a tax year (Business Tax Act 2009, s. 2, SeyLII consolidation as at Nov. 2017). The Seychelles Revenue Commission (SRC) applies the same definition in Public Ruling 2019-1. The tax year is the calendar year (BTA s. 2), the same as the US tax year, so there is no timing mismatch for most people.

Tax residency is separate from immigration status: a residence permit, Gainful Occupation Permit (GOP) or visitor permit does not by itself make you tax resident.

What is taxed: two separate statutes.

1. Employment income is taxed under the Income and Non-Monetary Benefits Tax Act 2010 (INMBTA). The SRC describes it as a tax on the personal emoluments of employees, withheld by the employer and remitted monthly (SRC, Income and Non-Monetary Benefits Tax page). The INMBTA charging section itself was not available to us for review, so we cannot quote its territorial reach.
2. Business income, including that of sole traders and rental landlords, is taxed under the Business Tax Act 2009. Its charging provision (s. 6) levies tax on the "taxable income of a business," and s. 11 limits assessable income to amounts "derived by the business during the year from sources in Seychelles." "Business" includes professions, vocations and the leasing of property, but excludes employment (s. 2).

This statutory structure is why Seychelles is usually called territorial. The SRC itself says the country "historically" operated a territorial regime. It also says that since September 16, 2021, a revised approach applies to covered companies, including an economic substance test for foreign passive income (SRC, Tax System). Those 2021 substance rules are aimed at companies, not individuals.

Where sources disagree: remote work. The 2017 consolidation of BTA s. 5(1) treated business income of a resident as Seychelles-source unless it was attributable to a permanent establishment abroad. It also treated fees for services performed in Seychelles as Seychelles-source (s. 5(3)(a)). The SRC describes the pre-2021 rule as treating income as Seychelles-source where it arose from "activities conducted, goods situated or rights used" in Seychelles. Read literally, a freelancer physically working in Seychelles for US clients may have Seychelles-source business income. Against that, marketing material for Seychelles' "Workcation" remote-work permit advertises no personal income tax and no business tax for permit holders, and many expat sites repeat that remote income is untaxed. We found no statute, ruling or circular that settles the point. If you plan to stay long term, get a written SRC position (the SRC offers a provision-of-advice service).

Employment tax rates (effective June 1, 2018, still shown by the SRC in 2026), per month of gross emoluments (SRC):

Monthly income (SCR)	Citizen	Non-citizen
0–8,555.50	0%	15%
8,555.51–10,000	15% of excess over 8,555.50	15% of amount up to 10,000
10,000.01–83,333	SCR 216 + 20% of excess over 10,000	SCR 1,500 + 20% of excess over 10,000
Over 83,333	SCR 14,883.28 + 30% of excess	SCR 16,166.60 + 30% of excess

These brackets are not indexed annually. Under Public Ruling 2019-1, nationals of countries that have a tax treaty with Seychelles pay citizen rates by virtue of the non-discrimination article. The ruling lists 28 countries, and the United States is not among them. A US citizen who is also a Seychelles citizen pays citizen rates.

Business tax rates (SRC, 2022 onward): sole traders and partnerships pay 0% on the first SCR 102,666, 15% up to SCR 1 million, and 25% above. Companies pay 15% on the first SCR 1 million and 25% above. Businesses with turnover under SCR 1 million generally pay a presumptive tax of 1.5% of turnover instead, with no deduction for expenses (SRC, Tax System). Business tax returns are due March 31 for the prior calendar year.

Other local taxes to know: 15% VAT; withholding tax of 15% on dividends, interest and royalties paid to non-residents; 5% withholding on bank current and fixed-deposit interest; and an Immovable Property Tax of 0.5% of market value a year on residential property owned by non-Seychellois (all per SRC, Tax System, 2026). Employers pay a 15% tax on non-monetary benefits such as housing (SRC, effective January 1, 2023). We found no general capital gains tax on individuals in the Business Tax Act, which taxes gains only on business assets (s. 11(1)(f)).

Is there a US–Seychelles tax treaty?

No. Seychelles does not appear on the IRS list of US income tax treaty partners (IRS, Tax Treaties A to Z, updated Jan. 3, 2026). In practice, this means:

• No saving clause or tie-breaker. Without a treaty, there is no residence tie-breaker and nothing to claim on Form 8833. Each country applies its own law in full.
• No reduced withholding. The IRS states that, absent a treaty, income is taxed at the ordinary rates in the return instructions. Seychelles applies its statutory 15% withholding to dividends and interest paid to non-residents, with no treaty reduction for US recipients.
• Pensions and dividends. US Social Security, IRA and 401(k) distributions remain fully taxable in the US. On the Seychelles side, foreign-source pensions and portfolio income of individuals appear to fall outside s. 11 of the Business Tax Act unless they form part of a Seychelles business. Seychelles state and Seychelles Pension Fund retirement pensions are listed by the SRC as exempt emoluments.
• Unilateral relief comes from the US foreign tax credit (IRC §901) and the foreign earned income exclusion (§911). We found no Seychelles provision granting a credit for US tax on Seychelles-source income.

How do you avoid paying tax twice?

You have two main tools. Income that is excluded cannot also generate a credit (Pub. 54).

Foreign earned income exclusion (Form 2555). For 2025 the maximum exclusion is $130,000 per qualifying person (IRS, Figuring the FEIE; Form 2555 instructions, 2025). For 2026 the reported figure is $132,900. The amount is indexed annually. You need a foreign tax home plus either 330 full days abroad in 12 months (physical presence) or bona fide residence for a full tax year. The exclusion applies only to earned income, and it does not reduce US self-employment tax (Pub. 54, ch. 3).

Foreign tax credit (Form 1116). The credit offsets US tax on foreign-source income with foreign income taxes paid. Unused credits generally carry back one year and forward ten. Seychelles' tax structure matters here:

• Wages taxed under INMBTA at 15–30%: the credit often works well, especially above the exclusion limit, because non-citizen rates start at 15% from the first rupee.
• Presumptive tax (1.5% of turnover) and residential rent tax charged on gross receipts: whether a gross-basis levy is a creditable "income tax" under the current foreign tax credit regulations (Treas. Reg. §1.901-2) is genuinely uncertain. Do not assume these amounts are creditable.
• Baskets: wages and active business income generally fall in the general category, and interest and dividends in the passive category. Credits do not cross baskets.

Which tends to fit? Modest wages: the exclusion often eliminates US income tax. Well-paid employees on non-citizen rates: the credit may be better and preserves IRA eligibility. Self-employed under presumptive tax: the exclusion is more predictable, but self-employment tax remains.

Social security: will you pay both?

Possibly, and there is no agreement to prevent it. Seychelles is not on the SSA list of countries with totalization agreements (SSA, International Agreements, accessed Oct. 2026). That rules out a certificate of coverage, a detached-worker exemption, or the combining of US and Seychelles credits to qualify for benefits. The income tax position and the social security position must be analyzed separately.

US side (Pub. 54, ch. 2–3):

• Employee of a Seychelles or other foreign employer: US Social Security and Medicare taxes generally do not apply to wages for work performed abroad.
• Employee of an "American employer" (for example, a US corporation): FICA generally continues to apply on wages earned in Seychelles. The same is true for a foreign affiliate covered by a §3121(l) agreement.
• Self-employed US citizen: self-employment tax applies to net earnings of $400 or more, even if all of the income is excluded under §911.

Seychelles side: Seychelles Pension Fund contributions were set by Cabinet at 5% employee and 5% employer from January 1, 2023, and 10% for the self-employed (State House, Cabinet decision, Apr. 6, 2022; S.I. 38 of 2022). Whether non-citizens on a GOP are compulsory Pension Fund members is not settled by the sources we reviewed. A 2022 interview with the Fund's chairman described extending contributions to GOP holders as an idea with "legal implications," which suggests they were not then covered.

Effect on US benefits: without totalization, only your US-covered work counts toward the 40 quarters generally needed for US retirement benefits. Years spent as an employee of a foreign employer in Seychelles add nothing to your US record.

Which US forms apply to accounts and assets in Seychelles?

• FBAR (FinCEN Form 114): required if the combined value of your foreign financial accounts exceeded $10,000 at any time during the year (Pub. 54). This threshold is not indexed.
• Form 8938: required when specified foreign financial assets exceed the threshold for taxpayers living abroad. The figures are $200,000 at year-end or $300,000 at any time for single filers, and double those for joint filers. FBAR and Form 8938 are separate obligations, and you may owe both.
• FATCA status: the US Treasury lists Seychelles as having signed a Model 1 intergovernmental agreement, treated as in effect from June 30, 2014 (US Treasury, FATCA page). Under a Model 1 agreement, Seychelles banks report US account holders to the SRC, which passes the data to the IRS. Expect local banks to ask for a Form W-9 and your SSN.
• CRS: the SRC states that Seychelles committed to first exchanges under the Common Reporting Standard in 2017 (SRC, International Tax). The United States is not a CRS participant, so your US accounts are not reported to the SRC under CRS.

Local pensions, retirement accounts and investment funds

Seychelles Pension Fund. US treatment of Pension Fund balances is unclear; it could be characterized as a social security–type scheme or as a foreign trust, with different reporting consequences. Rev. Proc. 2020-17 exempts certain "tax-favored foreign retirement trusts" from Forms 3520 and 3520-A. Without treaty protection, employer contributions and growth may be currently taxable in the US under the general rules for nonqualified foreign plans. This area warrants professional advice.

Investment funds. Seychelles hosts mutual funds licensed under its Mutual Fund and Hedge Fund Act. A non-US fund is very likely a passive foreign investment company (PFIC), and the IRS notes that individuals owning non-US mutual funds or ETFs may need to file Form 8621 (Pub. 54). PFIC taxation can be punitive without a QEF or mark-to-market election. US accounts held from Seychelles: IRAs and 401(k)s keep their US tax treatment. Because there is no treaty, the US decides how they are taxed, and Seychelles' source rules appear to leave their distributions outside local business tax.

Running a business or company in Seychelles

Classification first. No Seychelles entity appears on the "per se" corporation list in Treas. Reg. §301.7701-2(b)(8) (eCFR, current as of Oct. 7, 2026). That makes a Seychelles company, whether a domestic company or an International Business Company (IBC), an "eligible entity." Under the default rule in §301.7701-3(b)(2), a foreign eligible entity in which all members have limited liability is treated as a corporation. You may elect otherwise on Form 8832, for example to make a single-owner company disregarded.

If it is a corporation:

• CFC rules: if US shareholders own more than 50%, the company is a controlled foreign corporation. Subpart F income and the GILTI regime (renamed net CFC tested income, NCTI, for tax years beginning after 2025) can tax you currently on profits the company has not distributed. A 0% Seychelles rate on foreign income makes this especially relevant.
• Forms: you will generally file Form 5471. You may also need Form 926 on transfers to the company.
• Self-employment tax: salary paid by your own foreign corporation is generally not subject to US self-employment tax, but undistributed profits may be taxed through the CFC rules.

If it is disregarded: you report the income on Schedule C, owe self-employment tax, and generally file Form 8858.

On the Seychelles side: a business must register with the SRC within 28 days of starting to trade and file a business tax return each year even if it has no liability (SRC, Tax System). Since 2021, foreign passive income of covered companies is exempt only if the company meets the economic substance test (SRC). Purchases of property by companies owned by non-Seychellois also require government sanction.

Buying, renting and selling property

Buying. Non-Seychellois, including companies controlled by them, need ministerial sanction under the Immovable Property (Transfer Restriction) Act before acquiring land, and courts have ordered forfeiture where buyers used nominees (SeyLII, Act; judgment 2023 SCSC 818). In March 2025, after lifting a moratorium, the government set new criteria. These include a minimum market value of SCR 10 million for property containing a dwelling, and an increase in sanction duty from 11% to 12% of market value (Seychelles Nation, Mar. 25, 2025). Stamp duty on transfers is commonly reported at 5%. After purchase, the 0.5% annual Immovable Property Tax applies, with a one-year exemption for first-time owners on application (SRC).

Renting out. Residential rental income is Seychelles-source (BTA s. 5(3)(b)). A 2012 schedule taxed it at 15% of gross rent. Whether a non-Seychellois owner may lease property to others without further sanction depends on the terms of the sanction. On the US side, report rental income on Schedule E, with depreciation over 30 years for foreign residential property under ADS.

Selling. You may exclude up to $250,000 of gain ($500,000 for joint filers) on a main home, including a foreign one, under IRC §121 if you meet the 2-of-5-year ownership and use tests. Gain above that is taxable in the US. We found no Seychelles capital gains tax on an individual's sale of a personal home.

Currency. If you borrow in rupees and the rupee falls before you repay, the reduction in the dollar value of the debt can produce taxable foreign currency gain under §988. A loss on a personal-use mortgage is generally not deductible.

Employment, equity compensation and remote work for a US employer

• Source of wages: for US purposes, wages are sourced where the work is physically performed. Work done in Seychelles produces foreign-source income eligible for the exclusion and the foreign tax credit, regardless of where the employer is located.
• RSUs and options: for US tax, equity that vests while you work partly in the US and partly in Seychelles is generally sourced by allocating workdays over the vesting period. Seychelles' treatment of equity granted by a foreign employer is not addressed in the sources we reviewed.
• US withholding: a US employer must generally withhold US income tax unless it reasonably expects you to qualify for the exclusion. You can give it Form 673 (Pub. 54). FICA continues for an American employer.
• Seychelles withholding: PAYE operates through local employers registered with the SRC. A foreign employer with no Seychelles presence has no clear local withholding mechanism, which ties back to the unresolved remote-work question above.

Leaving Seychelles

We found no Seychelles departure or exit tax on individuals in the Business Tax Act or on the SRC's site. Practical steps on leaving include notifying the SRC within 28 days if you cease a business; settling Immovable Property Tax, which is due by December 31 each year; and closing or keeping local accounts, which remain FBAR- and 8938-reportable while open (SRC, Tax System).

On the US side, leaving Seychelles changes nothing unless you also give up US citizenship or long-term residency, in which case §877A and Form 8854 apply (Pub. 54).

Mistakes Americans commonly make in Seychelles

1. Believing "no income tax." Employment income is taxed, starting at 15% from the first rupee for non-citizens.
2. Claiming citizen rates through a treaty that does not exist. Public Ruling 2019-1 applies only to the 28 treaty partners it lists, and the US is not one of them.
3. Assuming a remote-work permit settles tax status. Program marketing is not law, and the statutory source rule for services performed in Seychelles points the other way.
4. Treating the 1.5% presumptive tax as creditable. It may not qualify as an income tax for the US foreign tax credit.
5. Forming an IBC and forgetting the IRS. By default it is a corporation, which can bring Form 5471, CFC and NCTI exposure, and self-employment tax questions.
6. Buying funds from a local bank. These are likely PFICs.
7. Missing FBAR on rupee accounts. Data reaches the IRS under the Model 1 FATCA agreement.
8. Paying into two social security systems without planning. With no totalization agreement, there is no certificate to stop it and no credit-sharing at retirement.

Checklist

Before moving

• Confirm your immigration route (GOP, residence permit or visitor permit) separately from your tax position.
• Decide whether the exclusion or the credit is likely to suit you better, and whether your employer counts as "American" for FICA.
• Move non-US funds into US-domiciled holdings if PFIC exposure is a concern.
• If you are buying property, obtain sanction first and budget for sanction and stamp duty.

First 90 days

• Start a day count (183-day test) and keep records of physical presence for the exclusion.
• Register with the SRC if you start a business (within 28 days of trading).
• Give your bank a W-9, and keep account statements for FBAR maximum values.
• If you work remotely, request a written SRC view on whether your income is Seychelles-source.

Every year

• US return by June 15 (automatic), or October 15 with Form 4868.
• FBAR by April 15 (automatic extension to October 15). Form 8938 if over the threshold.
• Seychelles business tax or presumptive tax return by March 31. Immovable Property Tax by December 31.
• Form 5471, 8858 or 8621 as applicable.

Before leaving

• Deregister any business with the SRC within 28 days of ceasing, settle property tax, and plan the final-year exclusion proration.

Frequently asked questions

Do I pay tax in Seychelles if I work remotely for a US company? It is unclear. The statute's source rules suggest that services performed in Seychelles can be local-source income, while the remote-work program is marketed as tax-free. Get a written SRC position.

Is there a tax treaty between the US and Seychelles? No. Relief comes only from the US foreign tax credit and the foreign earned income exclusion.

Do Americans pay the citizen or non-citizen tax rate in Seychelles? Generally the non-citizen rate, unless they also hold Seychelles citizenship.

Do I need to file an FBAR for a Seychelles bank account? Yes, if your foreign accounts together exceeded $10,000 at any point in the year.

Is a Seychelles IBC tax-free for an American owner? Not for US purposes. It is generally a corporation by default, and CFC rules can tax its profits currently.

Will my years working in Seychelles count toward US Social Security? Not if you worked for a foreign employer. There is no totalization agreement to combine credits.

When to hire a professional

• US expat tax preparer (CPA or enrolled agent): for your first-year return, choosing between the exclusion and the credit, and catching up on missed FBARs through the IRS Streamlined Filing Compliance Procedures.
• US international tax attorney or CPA: for any Seychelles company, IBC or trust, for CFC, NCTI and PFIC questions, and before giving up citizenship.
• Seychelles tax adviser or SRC-registered tax agent: to establish whether remote or freelance income is Seychelles-source, to handle presumptive versus business tax, and for Pension Fund membership questions.
• Seychelles notary or attorney: for property sanction, the purchase process, and leasing rules.

Sources

Source	URL	Used for	Date of page
IRS, Publication 54	https://www.irs.gov/publications/p54	Worldwide income filing rule, thresholds, deadlines, FEIE, FBAR, FICA abroad	Rev. 12/2025, accessed Oct. 11, 2026
IRS, United States income tax treaties A to Z	https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z	Confirms Seychelles has no US income tax treaty	Updated Jan. 3, 2026, accessed Oct. 11, 2026
IRS, Figuring the foreign earned income exclusion	https://www.irs.gov/node/1480	FEIE mechanics and 2025 maximum amount	Accessed Oct. 11, 2026
IRS, Instructions for Form 2555 (2025)	https://www.irs.gov/node/40501	2025 FEIE maximum exclusion amount	Accessed Oct. 11, 2026
SSA, U.S. International Social Security Agreements	https://www.ssa.gov/international/agreements_overview.html	Confirms Seychelles has no US totalization agreement	Accessed Oct. 2026
US Treasury, FATCA agreements table	https://home.treasury.gov/policy-issues/tax-policy/foreign-account-tax-compliance-act	Seychelles' Model 1 FATCA agreement, in effect from June 30, 2014	Accessed Oct. 11, 2026
eCFR, 26 CFR 301.7701-2	https://www.ecfr.gov/current/title-26/chapter-I/subchapter-F/part-301/subpart-ECFR5ffaf3310af6b61/section-301.7701-2	Per se corporation list; basis for default classification of a Seychelles company	Current as of Oct. 7, 2026, accessed Oct. 11, 2026
SRC, Income and Non-Monetary Benefits Tax	https://src.gov.sc/income-and-non-monetary-benefits-tax/	Employment tax rates, citizen/non-citizen brackets, non-monetary benefits tax	Accessed Oct. 11, 2026
SRC, Tax System	https://src.gov.sc/seychelles-tax-system/	Territorial system description, business tax rates, VAT, withholding, Immovable Property Tax, 2021 substance rules	Accessed Oct. 11, 2026
SRC, International Tax	https://src.gov.sc/international-tax/	Seychelles' CRS commitment and first exchange year	Accessed Oct. 11, 2026
SRC, Public Ruling 2019-1	https://src.gov.sc/wp-content/uploads/2023/07/Ruling-2019-1.pdf	Residency definition; list of 28 treaty-partner countries eligible for citizen rates	Accessed Oct. 11, 2026
Business Tax Act 2009 (SeyLII consolidation)	https://seylii.org/akn/sc/act/2009/28/eng@2017-11-08	Residency test, business income source rules, tax year	Version Nov. 8, 2017, accessed Oct. 11, 2026
INMBT (Amendment) Act 2017	https://seylii.org/akn/sc/act/2017/27/eng@2017-12-29/source	Employment tax rate structure since June 1, 2018	Accessed Oct. 11, 2026
Immovable Property (Transfer Restriction) Act	https://seylii.org/akn/sc/act/1963/5/eng@2014-12-01	Ministerial sanction requirement for non-Seychellois buying property	Accessed Oct. 11, 2026
Supreme Court of Seychelles, [2023] SCSC 818	https://seylii.org/akn/sc/judgment/scsc/2023/818	Forfeiture ordered where non-Seychellois buyers used nominees	Accessed Oct. 11, 2026
State House, Cabinet decisions of Apr. 6, 2022	https://statehouse.gov.sc/cabinet-decisions/5507/cabinet-business-wednesday-6th-april-2022	Pension Fund contribution rates from January 1, 2023	Apr. 6, 2022, accessed Oct. 11, 2026
S.I. 38 of 2022	https://gazette.sc/sites/default/files/2022-04/SI 38 2022 Pension Fund Regulations	Legal basis for the 2023 Pension Fund contribution rates	Accessed Oct. 11, 2026
Seychelles Nation, property criteria	https://nation.sc/articles/25439/removal-of-moratorium-on-purchase-of-residential-land-by-non-seychellois	2025 minimum property value and sanction duty increase, secondary source	Mar. 25, 2025
Seychelles Nation, Pension Fund contributions	https://nation.sc/articles/13204/seychelles-pension-fund--increase-to-the-personal-contributions-of-workers-and-employers	Context on GOP holders and Pension Fund membership, secondary source	Apr. 12, 2022
Chambers Real Estate 2026, Seychelles	https://practiceguides.chambers.com/practice-guides/real-estate-2026/seychelles	Stamp duty rate on property transfers, secondary source	2026
Workcation brochure (third-party copy)	https://journal.tinkoff.ru/media/workcation-brochure.h12to8dirtla..pdf	Remote-work permit marketing claims, secondary source, not found on a government site	Not dated
Taxes for Expats, FEIE FAQ	https://www.taxesforexpats.com/faq/foreign-earned-income-exclusion.html	Reported 2026 FEIE figure, secondary source	Not dated

A note on scope: this guide is general information, not tax or legal advice. Which exclusion or credit strategy fits you, whether remote income counts as Seychelles-source, how a Pension Fund balance is reported, and how a Seychelles IBC is classified all depend on your own facts. Get advice from a US preparer experienced with Forms 1116, 2555, 5471, 8621 and 3520, and from an SRC-registered Seychelles tax adviser, before you rely on anything in this guide.