Black Ledger – Country Profile

The Cayman Islands are a true zero-tax jurisdiction, with no income, capital gains, or corporate taxes—at all. They’re globally recognized as a financial services powerhouse, particularly in hedge funds, insurance, and structured finance. While not the easiest place to obtain residency, those who do gain access to a top-tier jurisdiction with pristine regulatory reputation and robust privacy norms. Cayman banks are regulated but not overbearing, and the territory maintains white-listed status with key global bodies. There’s no personal income tax, no reporting on foreign income, and no exchange controls—making it a preferred base for funds, trusts, and serious offshore vehicles.