Residency Certificate (Substantial Business Presence)

Residency Certificate (Substantial Business Presence) is a residence route in Cayman Islands (Podnikatel). Hold ≥10% of a Cayman business in an approved category with substantial local presence and work in it. Fees CI$1,000 application + CI$5,000 issue + CI$1,000/dependant + occupation-based annual work fee. Exact business thresholds: confirm with WORC (low detail).

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Cayman Islands

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)

Residence certificate: No TRC issued to individuals; rely on permit and home evidence

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Cayman Islands on the interactive map →otevřít v databázi → →Oficiální stránka ↗

Entrepreneur and startup residence routes →

Requirements at a glance

You must spend about 90 days a year in the country to keep it. Spouse and children can usually be included.

How holders are taxed

No personal income, dividend or capital-gains tax.

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Kategorie	Podnikatel
Investice	—
Poplatky (rodina)	CHF 7'680
Příjem / rok	—
Majetek	—
Min. pobyt	90
TP	—
Občanství	—
Práce	ownBusiness
Způsobilost	all
Daň	No personal income, dividend or capital-gains tax.
Stav k	2026-10

Oficiální stránka

otevřít v databázi →

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 Figures are simplified, indicative and may be out of date.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.