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Cayman Islands

Corporate Tax Guide

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

Data Source PwC World Tax Summary
OCED Statistic

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:

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

Quick Navigation

TKEG Expat Cayman Islands Corporate Tax Guide

Value-added tax (VAT)

Import duties

Excise taxes

Property taxes

Stamp duties

1. Value-added tax (VAT)

There is no VAT imposed in the Cayman Islands.

References https://taxsummaries.pwc.com/cayman-islands/corporate/other-taxes

2. Import duties

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

References https://taxsummaries.pwc.com/cayman-islands/corporate/other-taxes

3. Excise taxes

There are no excise taxes in the Cayman Islands.

References https://taxsummaries.pwc.com/cayman-islands/corporate/other-taxes

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