The Cayman Islands is an autonomous British Overseas Territory in the western Caribbean Sea. The 264-square-kilometer (102-square-mile) territory comprises the three islands of Grand Cayman, Cayman Brac and Little Cayman located south of Cuba, northeast of Costa Rica, north of Panama, east of Mexico and northwest of Jamaica. Its population is approximately 60,765, and its capital is George Town.

The Cayman Islands are considered to be part of the geographic Western Caribbean Zone as well as the Greater Antilles. The territory is often considered a major world offshore financial haven for international businesses and many wealthy individuals.

Capital: George Town

Currency: Cayman Islands dollar

Timezone: UTC-5

Corporate tax rate: 0%

Personal tax rate: 0%

Capital gains tax: 0%

VAT: No VAT, but a 22% to 27% import duty on goods.

Tax residence: Caymanian citizens: 183 days rule. Others: Temporary residence available for investment. Permanent resident 8 years of residency.

CFC Rules: No

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