2026 Cayman Islands compliance dates

15 January 2026

CIMA fee payments for all entities registered with CIMA

CIMA

Late payment penalties start to accrue after 15 January 2026 on a monthly basis.

Penalties on incremental 2026 CIMA fee increases do not begin to accrue until after 15 March 2026.

15 January 2026

Annual declaration and pre-payment for directors registered with CIMA under the Director Registration and Licensing Act.

CIMA

15 January 2026

Annual declaration for entities registered as a Registered Person under the Securities Investment Business Act.

CIMA

31 January 2026

Economic Substance Notification due for all entity types

DITC (via the Registrar)

This must be filed before an annual return can be filed.

31 January 2026

Annual Return and payment of annual Government registration fees for all entities incorporated or registered in the Cayman Islands (including foreign partnerships and companies).

Registrar

For an entity to be considered in good standing, the Annual Return and fees must be filed and paid by 31 January 2026.

If the Annual Return and fees are not filed and paid by 31 March 2026, then late payment penalties start to accrue on a quarterly basis.

30 April 2026

Registration for entities defined as Financial Institutions under CRS and FATCA legislation formed in 2025.

DITC

For entities that become Financial Institutions from 2026 onwards, the registration deadline moves forward to 31 January of the following year.

30 June 2026

File audited financial statements for mutual funds and private funds with a financial year end of 31 December 2025.

CIMA

30 June 2026

File FAR Form for mutual funds and private funds with a financial year end of 31 December 2025.

FAR Form

CIMA

31 July 2026

CRS and FATCA reporting due for all Financial Institutions.

Access to DITC Portal

DITC

From the 2026 reporting year onwards (filed in 2027), the CRS return deadline moves to 30 June.

1 September 2026

Date by which strike off application must be submitted for an entity to be dissolved on 31 December 2026.

Registrar of Companies

15 September 2026

CRS Compliance Form for the year ending 31 December 2025.

CRS Compliance Form

DITC

From the 2026 reporting year onwards (filed in 2027), the CRS Compliance Form deadline moves to 30 June.

1 November 2026

Date by which strike off application must be submitted for an entity to avoid 2027 fees.

Registrar of Companies

The entity will be dissolved on 31 March 2027.

1 December 2026

Date by which an entity must be put into voluntary liquidation to avoid 2027 fees.

Registrar of Companies

Variable

Tax Resident in Another Jurisdiction form, or Economic Substance Return for entities that carried on any relevant activity during 2025, with a financial year end during 2025 (eg 31 March, 30 June, 30 September or 31 December 2025).

DITC

For example, an entity with a 30 June 2025 financial year end and conducting a relevant activity between 1 January 2025 and 30 March 2025 must file its Economic Substance Return by 30 June 2026.

Ongoing

Beneficial Ownership information or exemption.

Registrar of Companies

Entities registered with CIMA as a Registered Person under the Securities Investment Business Act or registered under the Private Funds Act or the Mutual Funds Act are not required to obtain beneficial ownership details nor maintain a beneficial ownership register, however, they must file details of their exemption.

Annual

The governing bodies of CIMA-regulated funds should hold an annual meeting to review compliance with matters set out in CIMA's Rule on Corporate Governance.

Members of the governing bodies of CIMA-regulated funds should receive annual anti-money laundering, counter-terrorism financing, counter-proliferation financing and sanctions training.

CIMA

Where our strategic alliance partner, Ascentium (formerly Harneys Fiduciary), provides registered office services to an entity, the Annual Return and Economic Substance Notification will be on the Ascentium Client Portal.