Latitax
PrimeReviewed 2026-09-29

Cayman Islands

No income, capital gains, dividend, wealth or inheritance tax, and a legal route to permanent residence for people who buy CI$2m (~USD 2.4m) of developed property. The catch is the entry price: stamp duty is now 10% on property of CI$2m or more, the permanent-residence issue fee is CI$200,000, imports carry roughly 22-27% duty, and Cayman is among the most expensive places in the world to live.

Latitax verdict

No income, capital gains, inheritance or corporate tax; permanent residence for persons of independent means.

Ideal for: Financially independent investors who want an English-law island.

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At a glance

Headline figures. Conditions, thresholds and every note are in the full file.

Income tax, top rate

Secondary

0%

Capital gains

Secondary

0%

Inheritance / estate

Secondary

None

Wealth tax

Secondary

None

Corporate tax

Secondary

0%

Tax system

Secondary

No personal income tax

Research, not advice. Rates change; confirm with a qualified professional before acting. 14 official sources, reviewed 2026-09-29.