Cayman Islands Compliance Guide
Filing requirements, deadlines, and fees for Cayman Islands business entities.
Filing Obligations
Annual Return (Economic Substance)
AnnualAll relevant entities must file an Economic Substance Notification (ESN) annually and, if conducting relevant activities, a full Economic Substance Return.
Within 12 months of financial year end
No filing fee for economic substance notification; annual government fees vary by entity type
CI$5,000 initial penalty; up to CI$50,000 for continued non-compliance
Online via REEFS Portal
Annual Government Fee
AnnualAll Cayman entities must pay annual government fees to the General Registry. Fees are due by 31 January each year. Late payment incurs a surcharge.
January 31
US$1,128 (exempted company with share capital ≤ US$50,000); US$2,793 (share capital > US$1,640,000); US$1,341 (LLC); varies by entity
10% surcharge if paid late; additional penalties and potential strike-off
Online via General Registry
CIMA Annual Fee (Regulated Entities)
AnnualCIMA-regulated entities (funds, insurance, banks, etc.) must pay annual fees by 15 January. Fund Annual Returns (FAR) are due within 6 months of financial year end.
January 15
Varies by licence type (see CIMA fee schedule)
Licence suspension or cancellation for non-payment
Online via CIMA REEFS Portal
Beneficial Ownership Return
AnnualCompanies must maintain a beneficial ownership register and file changes with the General Registry via the Corporate Administration Platform (CAP).
Within 9 months of financial year end
No fee
CI$5,000 penalty per offence
Online via General Registry
Key Dates
Frequently Asked Questions
When are Cayman Islands annual government fees due?
Annual government fees are due by 31 January each year. A 10% surcharge applies for late payment.
What is the annual fee for a Cayman exempted company?
For an exempted company with authorised share capital not exceeding US$50,000, the annual fee is US$1,128 (as of 2025). Higher share capital companies pay more, up to US$2,793.
Do Cayman companies need to file economic substance returns?
Yes. All relevant entities must file an Economic Substance Notification annually. Those conducting relevant activities must also file a full Economic Substance Return within 12 months of their financial year end.
What is the role of CIMA vs the General Registry?
The General Registry handles company incorporation and annual fees. CIMA (Cayman Islands Monetary Authority) regulates financial services entities such as funds, banks, and insurance companies, and collects separate annual licence fees.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.