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Cayman Islands

Grand Cayman · Cayman Islands
Active
Last updated: 2026-06-30  ·  Last verified: 2026-06-30  ·  Region: International

At a Glance — Cayman Islands Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes — Tourism Affairs (TA) license required; property inspection
Tax RateTourist Accommodation Tax 13%; no income tax; no VAT
Permit FeeTA license fee
PenaltiesFine + license revocation
Primary Residence RequiredNo
Occupancy LimitPer unit
Browse all 2 STR regulations in Cayman Islands →

Cayman Islands Airbnb & Vacation Rental Regulation Overview

Cayman Islands Short-Term Rental Regulations Overview

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.

Tax Requirements for Airbnb Hosts in Cayman Islands

Short-term rental operators in Cayman Islands should be aware of these tax obligations: Tourist Accommodation Tax 13%; no income tax; no VAT.

Hosting Rules and Restrictions in Cayman Islands

Key operational rules for vacation rental hosts in Cayman Islands include: Primary residence requirement: No. Occupancy limit: Per unit.

Zoning and Location Requirements in Cayman Islands

Zoning considerations for short-term rentals in Cayman Islands: Tourism Affairs licensing; tax-advantaged jurisdiction.

Penalties for Non-Compliance in Cayman Islands

Hosts who fail to comply with Cayman Islands's short-term rental regulations may face enforcement action. Fine + license revocation.

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes — Tourism Affairs (TA) license required; property inspection
Tax Registration
Yes
Permit Fee
TA license fee
Primary Residence Rule
No
Occupancy Limit
Per unit
Tax Rate
Tourist Accommodation Tax 13%; no income tax; no VAT
Zoning Restrictions
Tourism Affairs licensing; tax-advantaged jurisdiction
Compliance Notes
Tax-advantaged British Overseas Territory. 13% accommodation tax. Tourism Affairs handles all licensing with property inspections. Growing high-end and dive tourism market.
Effective Date
Current
Key Notes
Tourism Affairs license required; 13% accommodation tax; no income/VAT; tax-advantaged jurisdiction.
Penalties
Fine + license revocation
Additional Context
Cayman Islands (British Overseas Territory). Seven Mile Beach; offshore finance hub.
📋 Apply / Register with the Official Authority

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

Official Source ↗

Frequently Asked Questions

Is Airbnb legal in Cayman Islands?

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.

Do you need a permit for Airbnb in Cayman Islands?

Yes. Cayman Islands requires the following for short-term rental operation: Yes — Tourism Affairs (TA) license required; property inspection.

What taxes apply to short-term rentals in Cayman Islands?

Short-term rental hosts in Cayman Islands are subject to the following tax obligations: Tourist Accommodation Tax 13%; no income tax; no VAT.

What are the penalties for illegal Airbnb hosting in Cayman Islands?

Hosts who operate without proper permits in Cayman Islands may face enforcement. Fine + license revocation.

What are the key STR compliance requirements in Cayman Islands?

Tourism Affairs license required; 13% accommodation tax; no income/VAT; tax-advantaged jurisdiction.

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