KY · N 19°17′ · W 81°23′
Cayman Islands
A leading offshore financial centre, widely accepted by HKEX, NYSE and Nasdaq as a listing vehicle. Many Chinese companies, including Alibaba, Baidu and JD.com, list through Cayman entities.
Key points on one page.
- Tax
- No direct taxes; a government tax exemption undertaking certificate may be available.
- Shareholders and directors
- Min. 1 shareholder and 1 director; corporates allowed; can be the same person
- Share capital
- Standard authorised capital US$50,000; no paid-in capital
- Local requirements
- Maintain a registered office in Cayman at the address of a locally licensed company-management services provider
- Annual maintenance
- Annual return and annual fee; economic substance filing and maintenance of the beneficial ownership register.
- Incorporation timeline
- Approx. 5–8 business days
- Public disclosure
- Shareholder data are not public; beneficial-ownership information may be provided to approved legitimate-interest applicants.
Facts last checked · 2026-10-26
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (8)›
- 01Cayman Islands General Registry — Exempted company
- 02Cayman Islands Government — Companies Act
- 03Department for International Tax Cooperation — FAQs
- 04Ministry of Financial Services — Regulation and taxation
- 05Cayman Islands Government — Economic Substance Act
- 06Cayman Islands Government — Beneficial Ownership Transparency Act
- 07Cayman Islands Government — Beneficial Ownership Legitimate Interest Access Regulations
- 08Cayman Islands General Registry — Restricted words and phrases
02 · Advantages
Why Cayman Islands
- 01Widely accepted in global capital markets as a listing vehicle.
- 02Mature corporate law supporting complex equity and VIE structures
- 03Widely accepted by USD funds and private equity
- 04No corporate direct taxes, but group profit pooling remains subject to other jurisdictions’ tax rules.
- 05Multiple share classes available for financing
03 · Requirements
Formation requirements
- Company name: Chinese or English; restricted words such as bank, insurance and trust require prior approval.
- Shareholders and directors: at least 1 each; any nationality
- Registered office: must be in Cayman at the address of a locally licensed company-management services provider
- Company secretary not required
04 · Compliance
Annual compliance
- File annual return and pay annual fee in January
- Annual filing under the Economic Substance Act
- Maintain beneficial ownership register
- Maintain registers of members and directors and meeting minutes
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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