Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Caribbean
Cayman Islands Zero Tax Jurisdiction
The Cayman Islands is a true zero-tax jurisdiction with no income, capital gains, dividend, wealth, or inheritance taxes. No annual tax filing requirements for individuals.
Regime overview
- Status
- Active
- Type
- Default favorable
- Duration
- Indefinite
- Highlight
- No personal income, capital gains, or inheritance taxes
Tax situation
Zero Tax Jurisdiction
- Eligibility
- Residency
- Duration
- Indefinite
- Income Tax
- None
- Foreign Income
- Exempt
- Capital Gains
- None
- Dividends
- None
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Zero Tax Jurisdiction |
|---|---|
| Eligibility | Residency |
| Duration | Indefinite |
| Income Tax | None |
| Foreign Income | Exempt |
| Capital Gains | None |
| Dividends | None |
| Wealth Tax | None |
| Inheritance Tax | None |
Key benefits
No personal income tax on any income source
No capital gains, dividend, wealth, or inheritance taxes
No annual tax filing requirements for individuals
Migration pathways
Residency Visas
Interested in Zero Tax Jurisdiction?
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Schedule consultationOther tax regimes
Europe
Slovakia Patent Box Regime
50% exemption roughly halves corporate tax on qualifying IP income
Indefinite · Foreign income partly exempt
Europe
United Kingdom Patent Box Regime
Qualifying patent profits taxed at effective 10% corporation tax
Indefinite · Worldwide taxation
Europe
Lithuania IP Box Regime
A reduced 7% corporate income tax rate can apply to taxable profits from the commercial exploitation of qualifying IP, materially below Lithuania's standard CIT rate
Indefinite · Worldwide taxation
No direct taxes (income, corporate, capital gains, withholding, inheritance)
Cayman Islands Government, Ministry of Finance·Last checked: 13/01/26
Legal framework for extended residence categories
Cayman Islands Immigration (Transition) Act (2022 Revision)·Last checked: 13/01/26
Expert guidance
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