Cayman Islands

Key facts Cayman Islands taxation

The Cayman Islands is a mature, sophisticated and strongly regulated jurisdiction, with an established ‘gold standard’ reputation among international investors, a highly experienced professional community and a sophisticated and well-respected English law court system. The most popular type of Cayman Islands company is the Exempted Company.

  • shares can be issued without a nominal or par value
  • at least one Shareholder is required
  • at least one Director is required
  • shareholder and director registers are not available for public inspection
  • shareholder meetings are not required
  • no minimum share capital is required and can be expressed in any currency, including Euros
  • registered and bearer shares can be issued. Bearer shares are required to be held by an approved or authorised custodian

Mutual Funds:

The Cayman Islands is the leading Caribbean centre for the location and operation of offshore mutual funds. All of the professional and technical support services required for the efficient and cost-effective management of offshore funds are available in the jurisdiction.


No corporate or income tax on money earned outside of its territory. This includes interest or dividends earned on investments, making the Caymans especially popular among hedge fund managers. Instead of taxes, offshore corporations pay an annual licensing fee directly to the government. This fee is based on the amount of authorized share capital.