Americas · KYD
Cayman Islands
Reviewed 2026-06-21
Top income tax
0%
Self-employed SS
Yes
VAT
0%
Capital gains
0%
Exit tax
No
Nomad visa
Yes
82
/ 100
Tax efficiency87
Ease to enter80
Ease to exit93
Cost of living50
Internet50
English100
The Cayman Islands is a tax-neutral jurisdiction with no personal income tax, no corporate income tax, no capital gains, wealth, inheritance, or value-added taxes, and no withholding on dividends. Government revenue comes mainly from import duties (typically 22 to 27 percent) and fees, while employers, employees, and the self-employed must contribute to a mandatory private pension. English is the official language and a remote-work certificate (Global Citizen Concierge Program) lets foreign-employed solopreneurs reside for up to two years.
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate5%
Employer SS rate5%
Indirect & other taxes
VAT standard rate0%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate0%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$8,333
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
English proficiencyHigh
Civil liberties88
Sources
- PwC Worldwide Tax Summaries — Cayman Islands Individual: Taxes on personal income, Other taxes
- PwC Worldwide Tax Summaries — Cayman Islands Corporate: Taxes on corporate income, Other taxes
- Cayman Islands Government — National Pensions Act (2024 Revision)
- Cayman Islands Government / Visit Cayman Islands — Global Citizen Concierge Program FAQ
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.