Use our Cayman regulatory compliance calendars to stay on top of your regulatory obligations.
The calendar shows key Cayman compliance filing dates that you should be aware of for 2025.
Download our compliance calendar here.
Cayman Islands regulatory deadlines
View the 2025 deadlines
|
Deadline |
Filing |
Authority |
Notes |
|
15 January 2025 |
CIMA fee payments for all entities registered with CIMA |
CIMA |
Late payment penalties start to accrue after 15 January 2025 on a monthly basis |
|
15 January 2025 |
Annual declaration and pre-payment for directors registered with CIMA under the Director Registration and Licensing Act |
CIMA |
|
|
15 January 2025 |
Annual declaration for entities registered as a Registered Person under the Securities Investment Business Act |
CIMA |
|
|
31 January 2025 |
Economic Substance Notification due for all entity types |
Registrar |
This must be filed before an annual return can be filed |
|
31 January 2025 |
Annual Return and payment of annual Government registration fees for all entities incorporated or registered in the Cayman Islands (including foreign partnerships and companies) |
Registrar |
For an entity to be considered in good standing the Annual Return and fees must be filed and paid by 31 January 2025. If the Annual Return and fees are not filed and paid by 31 March 2025 then late payment penalties start to accrue on a quarterly basis |
|
30 April 2025 |
Registration for entities defined as Financial Institutions under CRS and FATCA legislation formed in 2024 |
DITC |
|
|
30 June 2025 |
File audited financial statements for mutual funds and private funds with a financial year end of 31 December 2024 |
CIMA |
|
|
30 June 2025 |
File FAR Form for mutual funds and private funds with a
financial year end of 31 December 2024 |
CIMA |
|
|
31 July 2025 |
CRS and FATCA reporting due for all Financial Institutions |
DITC |
|
|
1 September 2025 |
Date by which strike off application must be submitted for an entity to be dissolved on 31 December 2025 |
Registrar of Companies |
|
|
15 September 2025 |
CRS Compliance Form for the year ending 31 December 2024 |
DITC |
|
|
1 November 2025 |
Date by which strike off application must be submitted for an entity to avoid 2026 fees |
Registrar of Companies |
The entity will be dissolved on 31 March 2026 |
|
1 December 2025 |
Date by which an entity must be put into voluntary liquidation to avoid 2026 fees |
Registrar of Companies |
|
|
Variable |
Tax Resident in Another Jurisdiction form, or Economic Substance Return for entities that carried on any relevant activity during 2024, with a financial year end during 2024 (eg 31 March, 30 June, 30 September or 31 December 2024) |
DITC |
For example, an entity with a 30 June 2024 financial year end and conducting a relevant activity between 1 January 2024 and 30 March 2024 must file its Economic Substance Return by 30 June 2025 |
|
Ongoing |
Beneficial Ownership information or exemption |
Registrar of Companies |
Entities registered with CIMA as a Registered Person under the Securities Investment Business Act or registered under the Private Funds Act or the Mutual Funds Act are not required to obtain beneficial ownership details nor maintain a beneficial ownership register, however they must file details of their exemption |
|
Where our strategic alliance partner, Harneys Fiduciary, provides registered office services to an entity, the Annual Return and Economic Substance Notification will be on the Harneys Connect Portal. |
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Download this compliance calendar here.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
