Cayman Islands
The Cayman Islands levies no direct taxes.
There is no VAT or other sales tax,
There is stamp duty payable on property transfers of 6%, or 7½% for properties in the Seven Mile Beach area. There is no Alien Landholders’ Licence.
IBCs are permitted under Caymanian law.
The Cayman Islands has not entered into any double tax treaties; it does have a tax information exchange agreement with the USA.
