The legal system of Seychelles
Like Mauritius, Seychelles kept French substantive law after the British takeover, with English procedure and criminal law. Its Civil Code was a translated adaptation of the Code Napoléon until a comprehensive new Civil Code took effect in 2021, which matters for anything spanning the changeover: the older translated code governs prior transactions and much existing authority interprets the old text. Land is significantly regulated in favour of citizens, with sanction requirements for non-citizen acquisition.
Legal tradition
Seychelles belongs to the mixed french civil law and english common law tradition. Like Mauritius, Seychelles kept French substantive law after the British takeover, with English procedure and criminal law. Its Civil Code was a translated adaptation of the Code Napoléon until a comprehensive new Civil Code took effect in 2021, which matters for anything spanning the changeover: the older translated code governs prior transactions and much existing authority interprets the old text. Land is significantly regulated in favour of citizens, with sanction requirements for non-citizen acquisition.
How power is divided
Unitary with 27 administrative districts. The outer islands are administered centrally, and the Seychelles' extensive exclusive economic zone is a significant focus of regulation.
Where law comes from
- Constitution
- Supreme law; the charter of rights is directly enforceable.
- Civil Code of Seychelles Act 2020
- In force from 2021, replacing the translated Code Napoléon.
- Acts of the National Assembly
- Primary legislation.
- English procedure and criminal law
- Court practice, evidence and criminal law follow English models.
- Case law
- Binding precedent from the Court of Appeal downwards.
The legal profession
A fused profession of attorneys-at-law admitted by the Supreme Court after a recognised law qualification and pupillage, with the Bar Association of Seychelles representing practitioners.
Law by topic in Seychelles
- Property & LandFrench Civil Code ownership with land registration and sanction for non-citizen purchasesProperty law rests on the Civil Code of Seychelles, derived from the Code Napoléon, with ownership and the hypothèque following French concepts. Registration is under the Land Registration Act. Non-citizens require government sanction to acquire immovable property, and an immovable property tax applies to non-citizen owners.
- Constitutional Law1993 Constitution with a Constitutional Court and a Court of Appeal apexThe 1993 Constitution restored multiparty democracy and contains a Charter of Fundamental Human Rights and Freedoms in Chapter III. The Supreme Court sitting as the Constitutional Court hears constitutional matters, with appeal to the Court of Appeal. Seychelles saw its first peaceful transfer of presidential power in 2020.
- Business & CorporateCompanies Act 1972 with the IBC regime and a modern insolvency frameworkDomestic companies are governed by the Companies Act 1972, while the International Business Companies Act 2016 provides the offshore vehicle for which Seychelles is best known. The Financial Services Authority licenses IBCs and international trusts, and the Insolvency Act 2013 provides administration and liquidation.
- Employment & LabourEmployment Act with the Employment Tribunal and competency-based GOP linkageThe Employment Act (Cap 69) governs contracts, termination and grievance procedures, requiring registration of contracts of employment. Termination requires a valid ground and a documented process, and disputes go to the Employment Tribunal rather than the ordinary courts at first instance.
- Immigration & NationalityVisitor's permit on arrival with Gainful Occupation Permits for employmentSeychelles issues a visitor's permit on arrival to all nationalities without a prior visa, subject to proof of accommodation and funds. Employment requires a Gainful Occupation Permit, granted where the skill is unavailable locally, and residence permits are available on investment grounds.
- Family LawCivil Code family law with the Children Act and no same-sex marriageMarriage and matrimonial property follow the Civil Code as restated in 2020, with the Civil Status Act governing registration. The Children Act 1982 as amended addresses custody and maintenance. Same-sex conduct was decriminalised in 2016; same-sex marriage is not recognised.
- Criminal LawPenal Code offences with English procedure, no death penalty, and piracy jurisdictionThe Penal Code (Cap 158) is English-derived, applied through adversarial procedure under the Criminal Procedure Code. The death penalty was abolished by the 1993 Constitution. Seychelles took universal jurisdiction over Somali piracy in the 2010s, prosecuting and imprisoning suspects transferred by naval forces.
- Tax LawBusiness tax on a territorial basis with 15 per cent VAT and no capital gains taxThe Business Tax Act charges tax on Seychelles-source business income, with rates banded by turnover and sector and a 25/33 per cent structure for larger companies before recent reform. VAT is 15 per cent. There is no capital gains tax and no inheritance tax, and IBCs are not taxed on foreign-source income.
- Civil ProcedureEnglish procedure over Civil Code substance with a Commercial CourtCivil procedure follows the Seychelles Code of Civil Procedure, English in form, applied to Civil Code causes of action. A Commercial Court division of the Supreme Court handles business disputes. Prescription follows the Civil Code, generally five years for personal actions under the 2020 restatement.
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