Seychelles Double Taxation Avoidance Treaty Overview
Country |
Capital Gains (Immovable Property) |
Capital Gains (Other) |
Dividends |
Interest |
Royalties |
1st Taxable Year |
Minimum Duration (Years) |
Irrevocable Period (tax year) |
Botswana |
Taxable |
0 |
5/10(1) |
7.5 |
10 |
2006 |
5 |
2010 |
China |
Taxable |
0(2) |
5 |
10 |
10 |
2001 |
5 |
2010 |
Cyprus |
Taxable |
0 |
0 |
0 |
5 |
2007 |
5 |
2011 |
Indonesia |
Taxable |
0 |
10 |
10 |
10 |
2001 |
10 |
2010 |
Malaysia |
Taxable |
Taxable |
10 |
10 |
10 |
2007 |
5 |
2011 |
Mauritius |
Taxable |
0 |
0 |
0 |
0 |
2006 |
5 |
2010 |
Oman |
Taxable |
0 |
5 |
5 |
10 |
2005 |
5 |
2009 |
South Africa |
Taxable |
0 |
0 |
0 |
0 |
2003 |
5 |
2012 |
Thailand |
Taxable |
0(3) |
10 |
10/15(4) |
15 |
2007 |
10 |
2016 |
UAE |
Taxable |
0 |
0 |
0 |
0 |
2008 |
10 |
2017 |
Vietnam |
Taxable |
0% |
10 |
10 |
10 |
2007 |
5 |
2011 |
Notes:
1. 5% of the gross dividends if the beneficial owner is a company holding at least 25% of the capital of the company paying dividends.
2. If the total shares held is less than 25% of the China company.
3. 0% for everything except gains from the sale of shares or securities.
4. 10% of the gross amount if being received by a financial institution. Otherwise 15%.