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

Top income tax None None system

Corporate tax None

VAT/GST None standard rate

Tax residency —

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: --

Residency rules: No income tax so residency has limited tax implications. Residency by investment available.
Exit tax: No
CFC rules: No

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