Cayman’s CbCR filing deadlines and updates: DITC portal live
22 Dec 2025
|
On 3 December 2025, the Department for International Tax Cooperation (DITC) announced the activation of the Country-by-Country Reporting (CbCR) functionality on the DITC Portal. This functionality is effective as of 3 December 2025. This update is critical for Multinational Enterprise Groups (MNE Groups) with Cayman Islands Constituent Entities (CEs).
Re-registration deadline: The DITC previously advised (on 29 August 2025) that all MNE Groups were required to re-register with the Tax Information Authority (TIA) via the DITC Portal by 30 November 2025, prior to filing CbC Reports.
Key requirements:
Consider classification:
- Every entity resident in the Cayman Islands must determine whether or not it is a CE of an MNE Group.
Filing obligations:
- Ultimate Parent Entities (UPEs) resident in the Cayman Islands with consolidated group revenue of USD 850 million or more in the preceding fiscal year must file a CbC Report.
- Surrogate Parent Entities (SPEs) resident in the Cayman Islands where the UPE is not required to file in its jurisdiction or where there is not automatic exchange agreement in place with that jurisdiction.
- Reports must include jurisdictional data on revenue, taxes, employees, assets, and other financial metrics, adhering to the OECD XML Schema Guide.
Filing deadlines:
- Standard deadline: 12 months post the fiscal year-end.
- Extension: For filings due between 31 July 2025, and 31 December 2025, the deadline is extended to 27 February 2026.
Resources and support:
- Updated guidelines are available on the DITC website.
- Queries can be directed to Portal@gov.kyby authorised contacts only.
DITC’s press release can be found here. For further details, access the DITC Portal at https://ditcportal.secure.ky/login.
Our previous blog post on this matter can be accessed here
+- 
+- 
+-