Cayman Islands Corporate Income Tax
Detailed corporate income tax rates and rules for Cayman Islands in 2026.
The Cayman Islands does not impose corporate income tax. Companies registered in the Cayman Islands, whether domestic or international, are not subject to tax on profits, regardless of where the income is sourced. Exempt companies can obtain a tax exemption certificate guaranteeing no taxation for up to 30 years. The Cayman Islands is implementing the OECD Pillar Two global minimum tax for large multinational enterprises (revenue above EUR 750 million), effective from 2025, requiring a minimum 15% effective tax rate.
Standard Rate
0%
How Cayman Islands Corporate Tax compares
Cayman Islands’s corporate tax rate of 0% is the 196th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and North America’s regional average of 22.3%.
