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.
Cayman Islands Tax Brief
Time of Update 4/05/2026
Cayman Islands Corporate Income Tax (CIT)
General CIT Rate:
N/A
CIT Return Due Date:
The Cayman Islands has no tax reporting requirements.
CIT Payment Due Date:
N/A
CIT Estimated Payment Due Date:
N/A
Cayman Islands Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Cayman Islands Value-Added Tax (VAT)
General VAT Rate:
NA
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Cayman Islands Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
N/A
Cayman Islands Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
Additional info
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TKEG Expat ™ Cayman Islands Corporate Tax Guide
1.
Value-added tax (VAT)
There is no VAT imposed in the Cayman Islands.
2.
Import duties
Import duty is paid, generally at a rate of 22% to 27%, on importation of most goods.
3.
Excise taxes
There are no excise taxes in the Cayman Islands.
4.
Property taxes
There are no property taxes in the Cayman Islands.
5.
Stamp duties
Stamp duty is paid, generally at a rate of 7.5%, on transfers of Cayman Islands immovable property. Stamp duty, in the form of a transfer tax equal to the applicable stamp duty, also applies to transfers of shares in land holding companies.
