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Cayman Islands

The Cayman Islands is a tax-friendly jurisdiction with no capital gains tax and no tax reporting requirements. There is also no general corporate income tax rate or value-added tax rate. Additionally, there are no withholding taxes for non-residents on dividends, interest, or royalties. However, there is no information provided on the composite effective average and marginal tax rates, as well as the estimated and payment due dates for corporate income tax.
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Cayman IslandsFlag of Cayman IslandsCayman Islands

Cayman Islands Corporate Tax Brief

PwC World Tax SummaryOECD Statistics
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Corporate Income Tax (CIT)

CIT Return Due Date:
The Cayman Islands has no tax reporting requirements.

Withholding Tax (WHT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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Additional info

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Import duties

Import duty is paid, generally at a rate of 22% to 27%, on importation of most goods.

[ml][ol][li indent=0 align=left][highlight=initial][url=https://taxsummaries.pwc.com/cayman-islands/corporate/other-taxes]https://taxsummaries.pwc.com/cayman-islands/corporate/other-taxes[/url][/highlight][/li][li indent=0 align=left][highlight=initial][url=https://legislation.gov.ky/cms/images/LEGISLATION/PRINCIPAL/2012/2012-0001/2012-0001_2026%20Revision.pdf]https://legislation.gov.ky/cms/images/LEGISLATION/PRINCIPAL/2012/2012-0001/2012-0001_2026%20Revision.pdf[/url][/highlight][/li][/ol][/ml]
Import duties
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Property taxes

There are no property taxes in the Cayman Islands.

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Property taxes
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Stamp duties

From 1 January 2026, stamp duty on transfers of Cayman Islands immovable property is 7.5% of the consideration below CI$2,000,000 and 10% at CI$2,000,000 or more, with reduced or nil rates for some Caymanian home buyers. Transfers of shares in land holding companies pay a transfer tax at the same rates.

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Stamp duties

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