Moving to Cayman Islands: taxes, residence and life
How to become tax resident in Cayman Islands: personal, dividend and corporate tax, 7 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Cayman Islands the top income tax rate is 0%, dividends are taxed at up to 0% and companies pay 0% corporate tax.
How to move and become tax resident
You can become tax resident in Cayman Islands from arrival once you take up residence (Residence permit (e.g. independent means / permanent residence) + home; no tax test). The typical route is Residency Certificate for Persons of Independent Means (25-yr): Invest CI$1m (≥CI$500k developed real estate, Grand Cayman) + CI$120k/yr income or CI$400k local deposit; issue fee CI$20k + CI$1k/dependant/yr There are 7 open residence programmes in Cayman Islands — see the list below.
Living there
George Town has a tropical savanna (wet/dry) climate with winter highs around 28.5 °C and summer highs around 32 °C.
Key facts
| Top income tax | 0% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 0% |
| Rezidență fiscală | de la sosire — Residence permit (e.g. independent means / permanent residence) + home; no tax test |
| Ruta dvs. | Residency Certificate for Persons of Independent Means (25-yr) — Invest CI$1m (≥CI$500k developed real estate, Grand Cayman) + CI$120k/yr income or CI$400k local deposit; issue fee CI$20k + CI$1k/dependant/yr |
| Tip de climă | tropical savanna (wet/dry) · 28.5° / 32° (George Town) |
Residence programmes in Cayman Islands
Active programmes
- Residency Certificate for Persons of Independent Means — Investiție CHF 480'000 · 2026-10
Certificate (R41) revocable if holder spends <30 days/yr in Cayman; no right to work.
- Certificate of Permanent Residence for Persons of Independent Means — Investiție CHF 1'920'000 · 2026-10
PR framework unchanged by 2025/2026 Immigration (Transition) Acts; PR reform deferred to later legislation.
- Certificate of Direct Investment — Investiție CHF 960'000 · 2026-10
Holder must be present ≥90 days/yr and file audited accounts in years 2 and 5.
- Residency Certificate (Substantial Business Presence) — entrepreneur · 2026-10
- Special Economic Zone Employment Certificate (Cayman Enterprise City) — Venit / an CHF 36'000 · 2026-10
Exempt from local advertising/Caymanian-preference rules; fees not officially published.
- Work Permit — employment · 2026-10
Immigration (Transition) amendments in force 1 May 2026; proposed 10-yr term limit was not enacted.
- Residency and Employment Rights Certificate / Dependant status (spouse & children) — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Cayman Islands to become tax resident?
de la sosire. Residence permit (e.g. independent means / permanent residence) + home; no tax test No income, gains or wealth tax; old country may still claim residence (no treaties)
How much tax will I pay in Cayman Islands?
In Cayman Islands the top income tax rate is 0%, dividends are taxed at up to 0% and companies pay 0% corporate tax.
Which residence programmes does Cayman Islands offer?
Residency Certificate for Persons of Independent Means (CHF 480'000); Certificate of Permanent Residence for Persons of Independent Means (CHF 1'920'000); Certificate of Direct Investment (CHF 960'000); Residency Certificate (Substantial Business Presence); Special Economic Zone Employment Certificate (Cayman Enterprise City)
What is the usual way to move to Cayman Islands?
Residency Certificate for Persons of Independent Means (25-yr). Invest CI$1m (≥CI$500k developed real estate, Grand Cayman) + CI$120k/yr income or CI$400k local deposit; issue fee CI$20k + CI$1k/dependant/yr
Compare with nearby countries
Anguilla · Antigua & Barbuda · Aruba · Bahamas · Barbados · Bermuda · British Virgin Islands · Curaçao · Dominica · Grenada · Montserrat · Saint Lucia
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.