The Sanction is the mandatory government consent that every non-Seychellois must obtain before acquiring property in the Seychelles. You apply on form IP/3 to the Ministry of Land Use and Habitat, with a non-refundable application fee of SCR 3,000 for a purchase (SCR 2,000 for a lease). A granted Sanction is valid for one year, and the transaction must complete within that window. It is separate from — and additional to — the 12% Sanction Duty payable on the property's market value at completion.
What the Sanction is
The Sanction is a permission, not a tax. It is the government's formal approval for a specific non-Seychellois to acquire a specific property. Without it, a foreign buyer cannot legally complete. It exists so the state controls who owns land and where — which is why it comes bundled with minimum-value thresholds and Designated-Area restrictions.
How to apply (official)
You submit form IP/3 to the Ministry of Land Use and Habitat, together with the non-refundable fee (SCR 3,000 to buy, SCR 2,000 to lease). The approval is property-specific and time-boxed: it is valid for one year, so the purchase should be structured to complete inside that period. In practice, buyers apply through their conveyancing lawyer once a property and price are agreed.
Sanction permit vs Sanction Duty — don't confuse them
Two different things share the word 'Sanction'. The Sanction permit is the consent (the SCR 3,000 application). The Sanction Duty is the 12% levy on the property's market value that a foreign buyer pays at completion (1.5% for a condominium unit). Directional market estimates put the all-in transaction cost near 18–19% once stamp duty, processing and registration are added — confirm the exact figures with a local notary or lawyer.
Sources
Primary and expert sources behind this answer:
- Seychelles Planning Authority — Guidance on Property Acquisition by Non-Seychellois (SPA.gov.sc, March 2025) ↗
- Chambers & Partners — Real Estate 2026, Seychelles ↗
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.
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