Read the personal and business position separately
A household move and a corporate structure raise different questions. The personal guide addresses salary, investments, arrival cost basis, pensions, health cover and property costs. The business guide addresses entity types, economic substance, management and continuing reporting.
The main cost layers
| Layer | Starting point |
|---|---|
| Personal and corporate income | No ordinary Cayman income tax |
| Capital gains | No ordinary Cayman capital gains tax |
| Property transfers | Generally 7.5%; 10% high-value category from 1 January 2026; exemptions/concessions differ |
| Imported goods | Commodity-specific tariffs and relief rules |
| Pensions | Ordinary 10% combined minimum on covered earnings, capped at CI$87,000 |
| Health insurance | Approved cover with employee/dependent premium allocation |
| Residence and business permissions | Application, grant and recurring fees specific to route/activity |
International tax remains part of the plan
A Cayman address or company does not decide whether another country still taxes you. Departure, asset-source rules, company management, foreign ownership and future moves must be connected to the Cayman arrangements. Retain the evidence for the complete cross-border sequence.
Sources & research notes9 references
Sources supporting this guide. Research draft awaiting editorial review.
- Caymanian Protection (Fees) Regulations 2026
- Cayman Islands Government — Finance and Economy
- General Registry — Taxation of incorporated companies
- Government — Stamp duty on property worth CI$2m and over
- Cayman Islands — Customs Tariff Act 2026 Revision
- Department of Labour and Pensions — Pension and employment FAQs
- Health Insurance Commission — SHIC obligations and FAQs
- DITC — Economic Substance Guidance v3.2
- HMRC — UK–Cayman Islands 2010 tax arrangement