Caribbean & Atlantic
Cayman Islands: tax at a glance
A true no-direct-tax jurisdiction. There is no income, corporate, capital gains, wealth, inheritance or annual property tax. The government instead runs on customs duties, stamp duty and fees.
No personal income tax
Last verified July 2026
Ways to relocate to Cayman Islands
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 0%
- Corporate income
- 0%
- Capital gains
- None
- VAT
- None
- Dividends (WHT)
- None
- Interest (WHT)
- None
- Royalties (WHT)
- None
- Social security (employee)
- Roughly 5%, paid into a mandatory private pension.
- Social security (employer)
- Roughly 5% into a mandatory private pension, plus health insurance.
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- No annual property tax, though stamp duty applies on transfer at 7.5%, rising to 10% above CI$2m.
- Other
- Import duties, work-permit fees and a 7.5% stamp duty on property.
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Cayman Islands?
The top marginal personal income tax rate in Cayman Islands is 0%. No personal income tax.
What is the corporate tax rate in Cayman Islands?
The headline corporate income tax rate is 0%.
Does Cayman Islands tax capital gains?
Capital gains for individuals: None.