The Cayman Islands published the Stamp Duty (Rates of Duty) (No. 2) Regulations, 2025 in the Official Gazette on 15 December 2025. The primary change is the introduction of an increased stamp duty rate of 10% on the conveyance or transfer of immovable property where the consideration is KYD 2 million or more. A 7.5% stamp duty rate continues to apply where the consideration is less than KYD 2 million. The regulations enter into force on 1 January 2026.
Note that the increased stamp duty rat…