Certificate of Direct Investment

Certificate of Direct Investment is a residence route in Cayman Islands (Imprenditore). Invest ≥CI$1m (no financing) in licensed employment-generating Cayman business(es) under your management; ≥30% Caymanian staff; business track record. Fees CI$1k + CI$20k issue + CI$1k/dependant + occupation-based annual fee. Annual declaration.

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 →apri nella banca dati → →Pagina ufficiale ↗

Entrepreneur and startup residence routes →

Requirements at a glance

The minimum qualifying investment is about CHF 960'000. 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; business pays licence fees, no corporate 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.

Categoria	Imprenditore
Investimento	CHF 960'000
Tasse (famiglia)	CHF 22'080
Reddito / anno	—
Patrimonio	—
Soggiorno min.	90
Residenza perm.	—
Cittadinanza	—
Lavoro	ownBusiness
Ammessi	all
Imposte	No personal income, dividend or capital-gains tax; business pays licence fees, no corporate tax.
Stato al	2026-10

Pagina ufficiale

apri nella banca dati →

Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.