🇰🇾 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)

🏠 TAX RESIDENCY

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

Exit Tax No

CFC Rules No

📅 FILING INFORMATION

Fiscal Year 01-01 – 12-31

No personal or corporate income tax filing required.

📚 SOURCES

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

🔗 RELATED

🧭 CONTINUE EXPLORING CAYMAN ISLANDS