🇰🇾 Cayman Islands Tax Guide - Income Tax, Corporate Tax & Special Regimes

🇰🇾 Cayman Islands KY / CYM #211

Nomad Score 56.0

Cities 5

Region Nomad Visa Countries, North America, Americas, Caribbean

Currency KYD

🇰🇾 CAYMAN ISLANDS TAX PROFILE

Data year: 2025

Tax System None
No income tax, capital gains tax, corporate tax, or withholding tax. Revenue from customs duties, stamp duty, and fees.

Top PIT Rate No Income Tax

Corporate Tax Rate No Corporate Tax

VAT/GST No VAT/GST

Capital Gains Tax No Capital Gains Tax

Social Security (Employee) 5.0%

Social Security (Employer) 5.0%

Dividend Withholding 0.0%

Interest Withholding 0.0%

Royalty Withholding 0.0%

Treaty Count --

Tax Authority: Department of Commerce and Investment (website)

Residency Rules No income tax so residency has limited tax implications. Residency by investment available.

Exit Tax No

CFC Rules No

Fiscal Year 01-01 – 12-31

No personal or corporate income tax filing required.

PwC Cayman Islands (accessed Mar 23, 2026)
No income/corporate/capital gains tax