Cayman Islands Compliance Calendar | 2026
The following calendar provides a breakdown of all of the important Cayman Islands specific compliance filing dates that you should be aware of for 2026.
Deadline:
Requirements:
Responsibility:
Add to Calendar:
15th January
Annual licence fee renewals for regulated entities
CIMA
Payment is made by registered office provider. Confirm registered office provider is in funds to pay.
Responsible Party*: Company / Fund / CSP / Licensed Director
15th January
Annual director declaration for CIMA-registered directors
CIMA
Payment can be made via the CIMA Connect web portal.
Responsible Party*: Individuals appointed as directors.
31st January
Deadline to file economic substance notification (ESN) with the Department for International Tax Co-Operation (DITC).
Registrar/DITC
Filing is ordinarily made by registered office provider using the online DITC Portal.
Responsible Party*:
Entity (often filed by Registered Office or service provider)
31st January
Annual Return and payment of annual fees for all entities incorporated or registered in
the Cayman Islands (including foreign partnerships and companies) are due.
Registrar
Annual return requires confirmation of nature of business. Provide selection from pre-approved list to registered office provider well in advance.
Note that the annual return cannot be filed until the above ESN has been made.
Responsible Party*:
Registered Office
30th April
Registration deadline with the DITC for entities defined as Financial Institutions under CRS and FATCA legislation.
DITC
A registration notification is required only once to register a fund entity with the DITC. This must be completed by 30 April 2026 for any fund where 2025 is the first reporting period.
Responsible Party*: Financial Institutions / Compliance Teams
30th June
The deadline for filing the Fund Annual Return (FAR) and the 2025 audited financial statements is for all funds with a 31 December year-end.
CIMA
Once Financials and FAR forms have been submitted, payment of FAR filing fees can be made via REEFS.
Responsible Party*: Fund / Administrator
Add to Calendar
31st July
Deadline to file annual report for the 2025 reporting period for FATCA / CRS.
FATCA/CRS
Responsible Party*: Administrator / FATCA & CRS service provider
15th September
Deadline to file CRS compliance form for 2024 reporting periods.
DITC
Responsible Party*:
Administrator / FATCA & CRS service provider
October 2026
Annual review of Cayman Corporate Governance and Compliance matters.
CIMA
Responsible Party*:
Individuals appointed as directors.
31st December
File Economic Substance Reports (ESRs) for Relevant Entities conducting Relevant Activities with a financial year ending 31 December 2025
Registrar
Responsible Party*:
Relevant Entities / Compliance
Ongoing
Beneficial ownership regime - Funds are exempt from BOR filing, however notification needs to be submitted to the applicable Registrar to confirm ongoing exemption.
Registrar
Responsible Party*:
Registered Office
Any Questions?
If you have any questions about any of these filing requirements or need support, contact a member of our team.
- Lee Moroney
Associate Director, Fiduciary Services