Cayman Islands capital gains tax: none, stamp duty on property sales
The Cayman Islands has no personal capital gains tax, so the tax on your investment gain is zero. The government states there are no income, corporate, capital gains, inheritance, or property taxes, and that its revenue comes from import duties, stamp duties and service-related fees instead. What matters on a disposal are the transaction charges: stamp duty on a property conveyance at 7.5% of the consideration, 10% where the consideration is CI$2 million or more from 1 January 2026, the land holding company share transfer tax at the same rates, and mortgage duty of 1% to 1.5%.
Verified as of 2026-09-30 against the Cayman Islands Government and the Stamp Duty (Rates of Duty) (No. 2) Regulations, 2025.
Current rules
Taxes on selling shares, crypto and property in Cayman Islands
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing. The government states there are no income, corporate, capital gains, inheritance, or property taxes |
| Crypto | Nothing on the gain |
| Property (personal investment) | Nothing on the gain |
| Selling real estate | Stamp duty on the conveyance, 7.5% of the consideration, or 10% where the consideration is CI$2,000,000 or more from 1 January 2026, charged on the higher of market value or purchase price |
| Selling shares in a land holding company | Land Holding Companies Share Transfer Tax where beneficial ownership of Cayman land changes, 7.5%, or 10% where the value is CI$2 million or more from 1 January 2026 |
| Caymanian first-time buyer | No duty on a home at CI$550,000 or less (bare land, CI$250,000), 3.75% on the excess up to CI$650,000 (land, CI$350,000), the full rate above |
| Mortgages and other documents | Mortgage duty of 1% where the amount secured is under CI$300,000 and 1.5% above; other documents nominal duty capped at CI$500 |
Source records as of 2026-09-30. Each table links back to the authority page above.
Questions
Cayman Islands capital gains tax questions
Does the Cayman Islands have a capital gains tax?
No. The government's Finance & Economy page states there are no income, corporate, capital gains, inheritance, or property taxes, and that after the abolition of the last head tax in 1985 there are no direct taxes. Shares, funds, crypto and property alike, a private disposal is not taxed, at any holding period or size of gain. Government revenue comes from import duties, stamp duties and service-related fees.
So what does selling property cost?
Stamp duty, charged on the consideration rather than the gain. The rate is 7.5% of the consideration, and from 1 January 2026 it is 10% where the consideration, the higher of market value or purchase price, is CI$2 million or more. The duty is owed whether the sale makes a gain or a loss. Caymanian buyers pay concessionary rates: first-time buyers pay nothing on a home at CI$550,000 or less and 3.75% on the excess up to CI$650,000.
Is crypto taxed in the Cayman Islands?
Not as a capital gain. No personal capital gains tax exists, so a private disposal of crypto is taxed the same as shares or property, at zero. There is no VAT or GST either: PwC's Cayman Islands tax summary states there is no VAT imposed in the Cayman Islands, and no property, wealth, inheritance or gift taxes.
Who is the tax authority?
The Tax Information Authority, the Cayman Islands competent authority, whose functions the Department for International Tax Cooperation carries out. Its frameworks, CRS reporting, FATCA, the crypto-asset reporting framework and economic substance, exchange information with other countries' tax authorities. The Cayman Islands raises no income or gains tax for it to administer.
What does the Cayman Islands Government say?
The Cayman Islands Government states there are no income, corporate, capital gains, inheritance, or property taxes, that the Islands' tax-neutral environment remains a cornerstone of its success, and that government revenue is primarily derived from import duties, stamp duties and various service-related fees; following the abolition of the last head tax in 1985 there are no direct taxes. Source: https://www.gov.ky/finance-economy
Does the Tax Information Authority tax anything?
The Tax Information Authority, the Cayman Islands competent authority whose functions the Department for International Tax Cooperation carries out, administers international tax cooperation (CRS, FATCA, the crypto-asset reporting framework and economic substance), not a domestic income or capital-gains tax. Source: https://www.ditc.ky/
What is the stamp duty on a property sale?
From 1 January 2026 the Stamp Duty (Rates of Duty) (No. 2) Regulations, 2025 (SL 63 of 2025) charge duty on a conveyance or transfer of immovable property at 7.5% of the consideration where the consideration is less than CI$2,000,000, and 10% where the consideration is CI$2,000,000 or more; instruments executed before 1 January 2026 carry the prior rate. Source: https://www.gov.ky/documents/43485/45951/StampDuty%28RatesofDuty%29%28No.2%29Regulations2025_MADE.pdf/aa7c21ed-fc6c-61e0-e439-a3c8cf7f840c
What about selling shares?
Transfers of shares in land holding companies, where beneficial ownership of Cayman land changes, pay the Land Holding Companies Share Transfer Tax: 7.5% standard under the 2022 Act, with a 10% tier where the consideration or taxable value is CI$2 million or more under the Land Holding Companies Share Transfer Tax (Amendment) Act, 2025. Source: https://gov.ky/w/legislation-passed-to-increase-stamp-duty-on-properties-worth-2m-and-over
Are there concessions for Caymanians?
Caymanian buyers pay concessionary rates under the Stamp Duty (Rates of Duty) Regulations, 2025 (SL 3 of 2025): first-time buyers pay no duty on a home valued at CI$550,000 or less (bare land, CI$250,000), 3.75% on the difference up to CI$650,000 (land, CI$350,000), and the full rate above that; second-property buyers pay 3.75% where the consideration is CI$600,000 or less (land, CI$300,000). Source: https://www.gov.ky/documents/35692/621965/Stamp-Duty-Rates-of-Duty-Regulations-2025-LG13-S1.pdf/b2e76f6b-e961-911e-64e2-d1907cb42a86
What do mortgages and other documents pay?
Mortgages and charges of immovable property carry duty at 1% where the amount secured is under CI$300,000 and 1.5% above that, and other documents executed in or brought into the Islands carry nominal duty capped at CI$500. Sources: https://www.gov.ky/finance-economy and https://taxsummaries.pwc.com/cayman-islands/corporate/other-taxes