Corporate Tax Guide

Cayman Islands

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.

Time of Update — 4/05/2026

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Cayman Islands

Cayman Islands Corporate Tax Brief

PwC World Tax Summary OECD Statistics

Time of Update — 4/05/2026

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

Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

None-Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Capital Gain Tax (CGT)

General Capital Gain Tax Rate:

N/A

Effective Tax Rate (ETR)

Additional info

Value-added tax (VAT)

There is no VAT imposed in the Cayman Islands.

PwC World Tax Summary

Import duties

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

PwC World Tax Summary

Excise taxes

There are no excise taxes in the Cayman Islands.

PwC World Tax Summary

Property taxes

There are no property taxes in the Cayman Islands.

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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.

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Cayman Islands

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

Value-added tax (VAT)

Import duties

Excise taxes

Property taxes

Stamp duties

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