Cayman Islands tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Cayman Islands tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 7 November 2026. Figures last changed 3 November 2026. Profile last reviewed 29 April 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Cayman Islands | 0%† | 0%† | 0%† | 0%† | 0%† | 0%† |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in the Cayman Islands?
The Cayman Islands charges no personal income tax on a salary in our model, so the top rate is 0%.
How are capital gains taxed in the Cayman Islands?
The Cayman Islands does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in the Cayman Islands?
In our model the Cayman Islands charges no tax on dividends or interest received by a resident individual.
How is crypto taxed in the Cayman Islands?
In our model the Cayman Islands does not tax a private investor's gain on crypto assets.
Does the Cayman Islands tax foreign income?
Generally no. The Cayman Islands charges no personal income tax on a resident's salary in our model, and income from abroad is generally outside the tax, with exceptions.
Does the Cayman Islands have a wealth tax?
No. The Cayman Islands has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does the Cayman Islands have an exit tax for individuals?
No. In our model the Cayman Islands does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does the Cayman Islands have?
Our profiles list 3 regimes: Certificate of Permanent Residence for Persons of Independent Means (section 42) (up to 10 years) — information only; not numerically modelled; Residency Certificate for Persons of Independent Means (up to 25 years) — information only; not numerically modelled; Residency Certificate (Substantial Business Presence) (up to 25 years) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in the Cayman Islands?
The Cayman Islands day test (No personal-income-tax residence day test): no income tax; immigration residence and certificates are separate. Immigration status, residence under a foreign tax law, and any certificate or treaty claim need separate review. Travel days do not create Cayman personal income tax.
Residence decides whether the Cayman Islands taxes you on these rates. See the Cayman Islands day-count test and count your own days.
Sources
The Cayman Islands profile cites 3 sources for these rules, 1 of them from a government or a statute.
- Enacted 2026 fee schedule · official, retrieved 2026-11-03
- ky pwc personal 20261107 · summary, retrieved 2026-11-07
- ky pwc wealth 20261107 · summary, retrieved 2026-11-07
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Cayman Islands with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Cayman Islands side by side with other countries, see every country or try the live demo.
Other countries in Caribbean: Saint Lucia, Puerto Rico, Turks and Caicos Islands, Trinidad and Tobago, Saint Vincent and the Grenadines, British Virgin Islands.