Ky Vat Gst

---
name: ky-vat-gst
description: "Source-cited draft: vat / gst for Cayman Islands (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ky-vat-gst"
  jurisdiction: "KY"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Cayman Islands VAT / GST

## VAT / GST in the Cayman Islands

## VAT / GST in the Cayman Islands

The Cayman Islands has no value-added tax, goods and services tax, or general sales tax. Indirect government revenue is collected primarily through import duty levied at the border, plus stamp duty on certain transactions.

## VAT / GST in the Cayman Islands

- **VAT / GST** — None — there is no VAT, GST, or general sales/consumption tax in the Cayman Islands  _(PwC Worldwide Tax Summaries — Cayman Islands (Overview) — https://taxsummaries.pwc.com/cayman-islands)_
- **Standard VAT rate** — Not applicable — no VAT exists  _(PwC Worldwide Tax Summaries — Cayman Islands (Overview) — https://taxsummaries.pwc.com/cayman-islands)_
- **VAT registration threshold** — Not applicable — there is no VAT registration requirement or threshold  _(PwC Worldwide Tax Summaries — Cayman Islands (Overview) — https://taxsummaries.pwc.com/cayman-islands)_
- **VAT filing frequency** — Not applicable — no VAT returns are filed  _(PwC Worldwide Tax Summaries — Cayman Islands (Overview) — https://taxsummaries.pwc.com/cayman-islands)_
- **Reverse charge** — Not applicable — there is no VAT mechanism, so no reverse charge on imported services  _(PwC Worldwide Tax Summaries — Cayman Islands (Overview) — https://taxsummaries.pwc.com/cayman-islands)_
- **Indirect tax in place of VAT** — Import duty generally 22%–27% on the CIF value of most imported goods, collected at the border by Customs and Border Control percent  _(Customs and Border Control Act / Customs Tariff (Cayman Islands) — https://taxsummaries.pwc.com/cayman-islands/corporate/other-taxes)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ky-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ky-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.