The Seychelles Special License Company is governed by the Companies "Special License" Act 2003.
A Seychelles Special License Company is taxed at a flat rate of 1.5% on its worldwide income. It is considered as a tax resident of Seychelles for the purposes of double tax treaties concluded by Seychelles.
A Seychelles Special License Company may be used for the specific provisions indicated in the Seychelles Companies "Special License" Act 2003 unless otherwise given express permission by the Seychelles International Business Authority (SIBA). These include the following:
- An investment company.
- A holding company.
- A marketing company.
- An intellectual property holding company.
- A headquarters company.
- A human resources company.
- A franchise company.