As a foreign buyer, budget roughly 18–19% on top of the purchase price for a standard (non-condominium) residential property in the Seychelles. The single largest and only officially fixed component is the 12% Sanction Duty on the property's market value. The rest is directional: stamp duty is around 5%, a processing fee around 1.5%, and registration around 1% — these should be confirmed with a local notary or lawyer for your exact transaction. A condominium unit is treated far more favourably, with a Sanction Duty of just 1.5% instead of 12%.
Below is a directional model for a standard freehold house. Only the 12% Sanction Duty is an official, fixed figure; the other rates are market estimates and must be validated professionally for your case.
| Cost item | Rate | On a USD 1,000,000 property |
|---|---|---|
| Sanction Duty (official, SPA.gov) | 12% | USD 120,000 |
| Stamp duty (directional) | ~5% | ~USD 50,000 |
| Processing fee (directional) | ~1.5% | ~USD 15,000 |
| Registration (directional) | ~1% | ~USD 10,000 |
| Total add-on (directional) | ~18–19% | ~USD 185,000–195,000 |
Only the 12% Sanction Duty is confirmed by official SPA guidance. The other rates are directional market estimates — confirm every figure with a local notary or lawyer before you commit.
If you buy a condominium unit rather than a freehold house, the Sanction Duty is 1.5% of market value, not 12%. That single difference can change the economics of an acquisition dramatically, which is why the choice between a villa and an apartment is a cost decision as much as a lifestyle one.
Some secondary sources quote the residential Sanction Duty at 11%. We use 12%, which is the figure in the official Seychelles Planning Authority guidance (March 2025). Given the sums involved, always have the applicable rate confirmed in writing by your local lawyer for the specific property before signing.
Primary and expert sources behind this answer:
This page is general information, not legal or tax advice. Figures marked as official are drawn from the Seychelles Planning Authority guidance; figures marked directional are market estimates and must be confirmed with a local notary, lawyer or tax adviser for your specific property.

Luxury buyer's agent, on the buyer's side only — Mauritius, Dubai, Marbella, Greece, the Maldives and the French Alps. Every price and every rule on this page is sourced (developers, sales offices, official EDB/MRA texts) and dated; pages are re-verified quarterly.
Our editorial method →GADAIT is an independent luxury buyer's agent. We confirm the rules, the real cost and the right ownership structure for your specific case — before you commit a euro.
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