Seychelles transparency and exchange of information standards have been rated “largely compliant” in the latest peer review published by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
The review, released on 21 January 2026, assesses how jurisdictions meet international standards on transparency and exchange of information on request, known as EOIR. The reports were approved in December 2025 and later adopted by Global Forum members.
The Seychelles was assessed on both its legal and regulatory framework and the implementation of the standard in practice. The country received an overall rating of “Largely Compliant”.
According to the report, the Seychelles has made significant progress since its second-round peer review in 2020. These changes have improved its ability to provide information to international exchange partners.
However, the review identifies areas that require further improvement. The Global Forum says the response rate to requests for accounting information needs to increase. It also says supervision activities and enforcement measures must continue to ensure information remains available and accessible.
The report adds that the availability of ownership information must improve for some entities. This is to address situations where nominee arrangements could be used to conceal the identity of the real owners of shares.
The Seychelles is one of five jurisdictions covered in the latest set of reports. Antigua and Barbuda was also rated “Largely Compliant”. Benin, Cabo Verde and Palau were assessed only on their legal frameworks because of limited experience in handling information requests.
Since 2016, 129 jurisdictions have completed second-round EOIR peer reviews. The Global Forum says 90% are rated “Compliant” or “Largely Compliant” with the standard.
The Global Forum monitors how countries apply international tax transparency rules. It also supports members through peer reviews and capacity-building programmes to strengthen cross-border information sharing.