Caribbean & Atlantic · British Overseas Territories
Cayman Islands
The most substantial zero-tax jurisdiction in the Caribbean, and the only one in this file with a clean, rules-based route from investment to permanent residence to naturalisation to a full British passport.
Tax position
- Income tax (top)
- none — no direct taxation of any kind
- Capital gains
- none
- Wealth tax
- none
- Inheritance tax
- none
- Special regime
- none needed — there is no income, capital gains, corporate, estate or withholding tax. Revenue is raised through import duty, work permit fees and a one-off stamp duty on property transfers (generally 7.5%).
- Territorial
- Yes — foreign-source income generally outside scope
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
Closed — listed so you do not chase them
Is Cayman Islands actually right for your family?
We will tell you if it is not. That is the whole service.