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
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%No personal income tax.
- 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
A special regime for new arrivals
None needed. There is no income, capital gains, corporate, estate or withholding tax. Instead, revenue comes from import duty, work permit fees and a one-off stamp duty on property transfers, generally 7.5%.
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.