Cayman Islands

Though not a direct or indirect tax, the following requirements may impact individuals working in the Cayman Islands:

• Work permits are required for non-Caymanian individuals seeking to work (temporarily or long term) in the Cayman Islands. The cost of work permits varies by occupation/position and is revised periodically. The most recent revision occurred in 2014.
• Participation in approved private pension and private health insurance plans is mandatory. This is paid by the employer, who is entitled to reimbursement from the employee up to a certain amount.