Back to atlas

Americas

Cayman Islands

Currency

KYD

Corporate Tax

0%

Personal Income Tax

0%

VAT / GST

0%

Corporate Income Tax

Headline rate0%

No corporate income tax (NA per PwC).

Personal Income Tax

Top marginal rate0%

No personal income tax.

Value Added Tax / GST

Standard rate0%

No VAT/GST.

Withholding Taxes

Dividends

0%

Interest

0%

Royalties

0%

Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.

Social Security Contributions

Pension 10% (employer 5% + employee 5%, capped); no general social tax.

Wealth & Capital Taxes

Capital Gains Tax

0%

Inheritance / Estate Tax

0%

Capital (Net Worth) Tax

0%

Property Tax

0%

Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.

Filing Deadlines

Corporate returnNot applicable (annual return fees only)
Personal / PAYENot applicable
VAT / GSTNot applicable

Tax Year

Calendar year

Notes

No direct taxes; revenue from fees and import duties. Domicile for investment funds.