| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes — Tourism Affairs (TA) license required; property inspection |
| Tax Rate | Tourist Accommodation Tax 13%; no income tax; no VAT |
| Permit Fee | TA license fee |
| Penalties | Fine + license revocation |
| Primary Residence Required | No |
| Occupancy Limit | Per unit |
Short-term rental operations in Cayman Islands, 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 — Tourism Affairs (TA) license required; property inspection. The associated permit fees are TA license fee.
Short-term rental operators in Cayman Islands should be aware of these tax obligations: Tourist Accommodation Tax 13%; no income tax; no VAT.
Key operational rules for vacation rental hosts in Cayman Islands include: Primary residence requirement: No. Occupancy limit: Per unit.
Zoning considerations for short-term rentals in Cayman Islands: Tourism Affairs licensing; tax-advantaged jurisdiction.
Hosts who fail to comply with Cayman Islands's short-term rental regulations may face enforcement action. Fine + license revocation.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Cayman Islands with proper registration and permits. Tax-advantaged British Overseas Territory. 13% accommodation tax. Tourism Affairs handles all licensing with property inspections. Growing high-end and dive tourism market.
Yes. Cayman Islands requires the following for short-term rental operation: Yes — Tourism Affairs (TA) license required; property inspection.
Short-term rental hosts in Cayman Islands are subject to the following tax obligations: Tourist Accommodation Tax 13%; no income tax; no VAT.
Hosts who operate without proper permits in Cayman Islands may face enforcement. Fine + license revocation.
Tourism Affairs license required; 13% accommodation tax; no income/VAT; tax-advantaged jurisdiction.
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