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George Town

Grand Cayman · Cayman Islands
Active
Last updated: 2026-07-30  ·  Last verified: 2026-07-30  ·  Region: International

At a Glance — George Town Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes
Tax Rate13% Tourism Accommodation Tax (TAT) on gross room rate, remitted to the Department of Tourism. No personal income tax, no capital gains tax, no corpor
Night / Day CapNone identified
Minimum StayNone mandated nationally
Permit FeeAnnual Tourism Accommodation License (TAL) fee: CI$250 (approx. USD $305) per property per year, regardless of revenue generated, issued by the Depart
PenaltiesOperating or promoting a property as a short-term rental without a valid TAL is prohibited under the Tourism Law. Specific fine amounts not confirmed
Occupancy LimitUnknown – set on a property-specific basis by the Hotel Licensing Board and Department of Tourism during inspection
Browse all 2 STR regulations in Cayman Islands →

George Town Airbnb & Vacation Rental Regulation Overview

George Town Short-Term Rental Regulations Overview

Short-term rental operations in George Town, Grand Cayman are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. The associated permit fees are Annual Tourism Accommodation License (TAL) fee: CI$250 (approx. USD $305) per property per year, reg.

Tax Requirements for Airbnb Hosts in George Town

Short-term rental operators in George Town should be aware of these tax obligations: 13% Tourism Accommodation Tax (TAT) on gross room rate, remitted to the Department of Tourism. No personal income tax, no capital gains tax, no corporate tax on rental profits. No domestic income taxes of any kind as of 2025..

Hosting Rules and Restrictions in George Town

Key operational rules for vacation rental hosts in George Town include: Rental day cap: None identified. Occupancy limit: Unknown – set on a property-specific basis by the Hotel Licensing Board and Department of Tourism during inspection. Minimum stay: None mandated nationally.

Zoning and Location Requirements in George Town

Zoning considerations for short-term rentals in George Town: No island-wide STR ban. Properties must comply with Planning Law zoning and land use designations. Strata/condo HOA rules may restrict STR use in some buildings.. Density rules: No formal density cap law enacted. AirDNA data (mid-2026) counts 1,500+ active listings island-wide vs. ~1,270 DoT-licensed properties, suggesting a m. Insurance: Not formally mandated by law, but recommended and often required by property management companies ha.

Penalties for Non-Compliance in George Town

Hosts who fail to comply with George Town's short-term rental regulations may face enforcement action. Operating or promoting a property as a short-term rental without a valid TAL is prohibited under the Tourism Law. Specific fine amounts not confirmed in publicly available sources, though the DoT has .

Platform Obligations in George Town

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in George Town: Operators must hold a valid TAL before listing or promoting properties on Airbnb, Vrbo, or similar platforms. Monthly DoT reporting and tax remittance are required. Platforms have no separately mandat.

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes
Tax Registration
Yes
Permit Fee
Annual Tourism Accommodation License (TAL) fee: CI$250 (approx. USD $305) per property per year, regardless of revenue generated, issued by the Department of Tourism (DoT). Property must be inspected by the DoT (and relevant agencies) prior to license issuance. After a natural disaster, all TALs become null and void until re-inspection.
Night / Day Cap
None identified
Occupancy Limit
Unknown – set on a property-specific basis by the Hotel Licensing Board and Department of Tourism during inspection
Tax Rate
13% Tourism Accommodation Tax (TAT) on gross room rate, remitted to the Department of Tourism. No personal income tax, no capital gains tax, no corporate tax on rental profits. No domestic income taxes of any kind as of 2025.
Zoning Restrictions
No island-wide STR ban. Properties must comply with Planning Law zoning and land use designations. Strata/condo HOA rules may restrict STR use in some buildings.
Minimum Stay
None mandated nationally
Density Rules
No formal density cap law enacted. AirDNA data (mid-2026) counts 1,500+ active listings island-wide vs. ~1,270 DoT-licensed properties, suggesting a meaningful share is operating unlicensed.
Insurance Required
Not formally mandated by law, but recommended and often required by property management companies handling TAL applications and DoT inspections.
Platform Obligations
Operators must hold a valid TAL before listing or promoting properties on Airbnb, Vrbo, or similar platforms. Monthly DoT reporting and tax remittance are required. Platforms have no separately mandated data-sharing obligations under current law.
Compliance Notes
Under the Tourism Law (1995), all short-term rental properties — including Airbnb listings — must hold a Tourism Accommodation License (TAL) approved by the Hotel Licensing Board before operating or promoting the property. The TAL requires a DoT inspection covering safety and cleanliness standards. The 13% Tourism Accommodation Tax must be collected from guests and remitted to the DoT. In July 2026, a Cayman News Service investigation found that DoT enforcement against unlicensed operators consists mainly of an email inviting compliance, suggesting weak enforcement. Tourist Accommodation Tax revenue nearly doubled from CI$23.1M (2022) to CI$47.8M (2025).
Effective Date
Tourism Law 1995 (as amended); CI$250 license fee confirmed as current (2026)
Key Notes
The Cayman Islands is a British Overseas Territory with no income taxes, making it highly attractive for STR investment. The 13% TAT on gross room rate is the primary fiscal obligation. License fees are flat and low at CI$250/year regardless of revenue. Enforcement is considered weak as of mid-2026, with hundreds of unlicensed listings operating. George Town had 348 active STR listings as of the 2025 AirROI dataset. Bodden Town was identified as the fastest-growing STR submarket (nearly 30% annual growth).
Penalties
Operating or promoting a property as a short-term rental without a valid TAL is prohibited under the Tourism Law. Specific fine amounts not confirmed in publicly available sources, though the DoT has enforcement authority. Post-natural disaster, all TALs are voided until re-inspection.
Additional Context
The CI$250 flat annual license fee has been criticized as inadequate relative to STR revenue generation. A freedom-of-information request confirmed the DoT does not track Tourism Accommodation Tax revenue by property type (hotel vs. STR). Renter households grew 52% between 2018 and 2024, and condo prices have nearly tripled over the past decade, highlighting housing affordability pressure linked to STR growth.
📋 Apply / Register with the Official Authority

Apply for your STR permit or registration directly through the official government portal.

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Frequently Asked Questions

Is Airbnb legal in George Town?

Yes, Airbnb and short-term rentals are legal in George Town with proper registration and permits. Under the Tourism Law (1995), all short-term rental properties — including Airbnb listings — must hold a Tourism Accommodation License (TAL) approved by the Hotel Licensing Board before operating or p

Do you need a permit for Airbnb in George Town?

Yes. George Town requires the following for short-term rental operation: Yes.

What taxes apply to short-term rentals in George Town?

Short-term rental hosts in George Town are subject to the following tax obligations: 13% Tourism Accommodation Tax (TAT) on gross room rate, remitted to the Department of Tourism. No personal income tax, no capital gains tax, no corporate tax on rental profits. No domestic income taxes of any kind as of 2025..

What are the penalties for illegal Airbnb hosting in George Town?

Hosts who operate without proper permits in George Town may face enforcement. Operating or promoting a property as a short-term rental without a valid TAL is prohibited under the Tourism Law. Specific fine amounts not confirmed in publicly available sources, though the DoT has enforcement authority. Post-natural disaster, all .

What are the key STR compliance requirements in George Town?

The Cayman Islands is a British Overseas Territory with no income taxes, making it highly attractive for STR investment. The 13% TAT on gross room rate is the primary fiscal obligation. License fees are flat and low at CI$250/year regardless of revenue. Enforcement is considered weak as of mid-2026, with hundreds of unlicensed listings operating. George Town had 348 active STR listings as of the 2

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