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.

Open Cayman Islands on the interactive map →Programmes de résidence ↓

Planning reference · Data snapshot 2026-10-05

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

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%
Résidence fiscale	dès l'arrivée — Residence permit (e.g. independent means / permanent residence) + home; no tax test
Voie de résidence typique	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
Type de climat	tropical savanna (wet/dry) · 28.5° / 32° (George Town)

Residence programmes in Cayman Islands

Active programmes

Residency Certificate for Persons of Independent Means — Investissement 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 — Investissement 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 — Investissement 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) — Revenu / 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

Passive-income and financially independent residence →Residence by investment: compare routes and obligations →Entrepreneur and startup residence routes →

Frequently asked questions

How many days do I need to spend in Cayman Islands to become tax resident?

dès l'arrivée. 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

Open Cayman Islands on the interactive map

Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.