Cayman Islands VAT / Sales Tax
Detailed vat / sales tax rates and rules for Cayman Islands in 2026.
VAT / Sales TaxKYD
The Cayman Islands does not have a VAT, sales tax, or goods and services tax. Instead, the government relies on import duties ranging from 0% to 27% on goods brought into the islands, with higher rates on luxury items. This indirect taxation through import duties is the primary source of government revenue, along with work permit fees and financial services licensing fees.
Standard Rate
0%
Registration Threshold
Not applicable — no VAT system
How Cayman Islands VAT / Sales Tax compares
Cayman Islands’s standard VAT / sales tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and North America’s regional average of 10.4%.
Cayman Islands
0%
North America average
10.4%
Global average
13.7%
