If a visitor stays in the same accommodation for a period exceeding 28 days, the tax should be applied upon check-out regardless if the period spans across months.

Yes. If your guest is a person not ordinarily a Resident in the islands, visiting the islands and remaining therein continuously for a period not exceeding six months then they are subject to TAT and TST. Guests should be charged TAT and TST per the Tourist Accommodation (Taxation) Law, (2013 Revision). 

Yes, these taxes for these months must be paid. Please submit if you have not done so already. February and March 2020 TAT and TST are due for payment noting that the 20% surcharge (late fee) is waived for TAT only. The surcharge is applicable for January 2020 tax submissions.

Yes. There is no waiver of taxes for this period.  Please submit if you have not done so already to avoid any further late payment fees.

Yes, TAT forms should still be submitted.

No, TAT have been waived for the 2021 year expiring on December 31, 2021. 
Yes, TST are required to be paid.

Caymanians do not pay taxes if they are staying at a property, however, if they are only paying for a tourist who is staying at the property and not actually staying at the property, taxes apply. This also applies to Caymanians living overseas. Additionally, when taxes are submitted, ensure that proof of Caymanian ‘status’ be submitted also (see forms of identification in point 13)

Yes, under the Tourist Accommodation Law (2013) revision in section:

• 5(1) states: The collector of Taxes may, at his absolute decision, inspect all records kept under this Law at any time.
• 10(1) state: Whoever knowingly concerned in, or in taking of steps with a view to, the fraudulent evasion of tax by him or any other person, is guilty of an offence and liable on summary conviction to a fine of fifty thousand dollars or of three times the amount of the tax, whichever is the greater, and to imprisonment for two years.

LOCAL ELECTRONIC FUNDS TRANSFER
Funds maybe remitted to the Cayman Islands Government (CIG) via the Automated Clearing House (ACH) Electronic Funds Transfer (Direct Deposit), from any of the following Cayman Islands Automated Clearing House (CIACH) participant Banks:
Cayman National Bank Limited
Butterfield Bank (Cayman) Limited
CIBC FirstCaribbean International Bank (Cayman) Limited
Fidelity Bank (Cayman) Limited
RBC Royal bank (Cayman) Limited
Scotiabank & Trust (Cayman) Limited
 
ELECTRONIC FUNDS TRANSFER INFORMATION
MINISTRY OF DISTRICT ADMINISTRATION, TOURISM & TRANSPORT (DAT&T)
 
*Beneficiary ‘Short Name’           CIG TOURISM DAT&T
Address                                       133 Elgin Avenue, Govt. Admin. Bldg. Grand Cayman
Beneficiary Bank                         RBC Royal Bank (Cayman) Limited
Beneficiary Account Number       KYD 069751126994
                                                     USD 069752624450
Beneficiary Account Type             Chequeing
Transit Number                             06975
Reference                                     e.g. Department/Agency’s name, Fee type, and Invoice number (Tourist Accommodation Licensed Property Name, Period of payment)
*Beneficiary ‘Short Name’ name must be entered online as stated above
 
ACH ELECTRONIC FUNDS TRANSFER MAXIMUM LIMIT
An individual ACH transaction should not exceed USD 500,000 or the KYD 400,000 equivalent as per CIACH and/or Participant Bank Guidelines for standard ACH transactions. Clients can opt to:
Do multiple transactions less than USD 500,000 or KYD 400,000 equivalent or pay by cheque/draft.
 
Please contact your Bank to verify that the maximum amount does not supersede any lower daily digital transaction limit, which may have been set by the Participant Bank.
 
CROSS CURRENCY
Please ensure that the same currency is selected (paying/receiving), alternatively contact your Bank regarding cross currency transactions (e.g. funds sent in KYD but the receiving account is USD a/c and vice versa).
 
Reminder
Email a copy of executed direct deposit to receiving Department/Agency

INCOMING WIRE INSTRUCTIONS
 
U.S DOLLARS

Intermediary Bank: J.P. Morgan Chase
Intermediary Bank Address:
1 Chase Manhattan Plaza
New York, N.Y. 10081
U.S.A.
Swift Code: CHASUS33
ABA #: 021 0000 21

Beneficiary Bank: RBC Royal Bank (Cayman) Limited
Beneficiary Bank Address:
24 Shedden Road, Royal Bank House
P.O. Box 245
Grand Cayman KY1-1104
CAYMAN ISLANDS
Swift Code: ROYCKYKY
A/C # 001 1 153 103
 
Beneficiary: Cayman Islands Government
Name of Account: Ministry of District Administration, Tourism & Transport USD Executive Revenue
Account #: 06975-2624450
 
  
PHYSICAL DEPOSITS (CASH & CHEQUE)
 
Funds may be remitted to the Cayman Islands Government (CIG) at the Royal Bank of Canada and Dropbox at the Government Administration Building (GAB) by a physical deposit of KYD & USD Cash and Cheque. ** Cash should not be placed in the Dropbox at GAB**
 
KYD & USD Cash
KYD & USD Cheques
KYD & USD Bank Drafts
US Overseas Cheques (Minimum of US$100.00)
US Bank Draft & Money Orders (Minimum of US$100.00)
 
For CI$ being paid by US$ cheque (divide @.82)
For CI$ being paid by US$ cash (divide @.80)
For US$ being paid by CI$ cheque (multiply @.82)
For US$ being paid by CI$ cash (multiply @.80)

Supporting documentation can be emailed to ar@caymanislands.ky

District Administration Building (Cayman Brac)
Treasury Department
PO Box 240, Cayman Brac KY2-2101
CAYMAN ISLANDS

Government Administration Building (Grand Cayman)
Cayman Islands Department of Tourism

By any of the following methods:

• Hand delivery (Government Administration Building, 133 Elgin Avenue, 3^rd Floor)
• Courier
• Mail mail to:
  • Cayman Islands Department of Tourism
    Government Administration Building Box 134
    133 Elgin Avenue, Grand Cayman KY1-9000
    CAYMAN ISLANDS

If TAT/ TST are not submitted on or before the 28th day of the month, 20% of the tax due is automatically applied to the actual tax payable for the month.

Taxes should be calculated at 13% on the gross room rate. If there are any deductions for cleaning, electricity, maintenance, agents etc., taxes should be calculated before these services and not after).  N.B- Effective January 1, 2014, the TAT of 13% must be applied to all accommodation bookings. 

US$10.00 per day or part of a day, in respect of each room that is occupied in a timeshare. (EXAMPLE: 3 Rooms X $10.00 X per day/part of a day, (Saturday 1/2 day to Saturday 1/2 day = 8 days)

Yes, even if you have not had anyone staying in your properties, please submit the TAT and TST forms to ar@caymanislands.ky stating such. This is considered submitting a nil return. However, forms are not required to be submitted for the waived periods (April 1 thru September 30 2020 and January 1 thru December 31 2021)

It is the Proprietor’s responsibility to ensure that submissions are made to the Department of Tourism on days of operation before the deadline.

• 1. Tax submissions are effective from the date of the License being approved

  2. The on-island Operator or Manager must ensure a copy/original of all submissions is kept on island.

  3. Powers of the collector of Taxes (Director and his duly appointed representatives)

  Under the: Tourist Accommodation Law (2013) revision in Section:

  • 5:1 states: The collector of Taxes may, at his absolute decision, inspect all records kept under this Law at any time.
  • 10:1 states: Whoever knowingly concerned in, or in taking of steps with a view to, the fraudulent evasion of tax by him or any other person, is guilty of an offense and liable on summary conviction to a fine of fifty thousand dollars or of three times the amount of the tax, whichever is the greater, and to imprisonment for two years.

Operating hours are from Monday to Friday, 9am-3pm.

• A Cayman Islands passport
• Non-Cayman Islands Passport (picture page) with permit or status stamp
• Cayman Islands Work Permit with valid picture I.D
• Cayman Islands Voter Registration Card
• Valid Cayman Islands Government Employee I.D
• Cayman Islands Medical Insurance Card with valid picture I.D

• Must be a licensed property
• A “Tax Form” must be completed by all properties

If property system has a report with the required information, this can be submitted as an attachment to the signed “Tax Form” Unfortunately, the Department of Tourism is not responsible for late postal deliveries therefore, it is the property’s responsibility to ensure that payments are received by the Department on or before the 28th day of the month otherwise the surcharge will be applied automatically.

• Backups must be attached – folios, receipts, confirmations (DISC OR USB)
• Proof of being local/ resident
  • A Cayman Islands passport
  • Non-Cayman Islands Passport (picture page) with permit or status stamp
  • Cayman Islands Work Permit with valid picture I.D
  • Cayman Islands Voter Registration Card
  • Valid Cayman Islands Government Employee I.D
  • Cayman Islands Medical Insurance Card with valid picture I.D

If proof of locals/residents is not attached to the submission, then taxes will be calculated on the accommodated rate as if it were provided to a non-resident.

• Payment
• If no occupants, a NIL return form MUST be completed for each month.

In this regard, please ensure that your next submission is completed on or before the 28^th day of the month, otherwise it would be deemed late and subject to a 20% surcharge.

If report is in CI$ being paid by US$ cheque (divide @.82)
If report is in CI$ being paid by US$ cash (divide @.80)
If report is in US$ being paid by CI$ cheque (multiply @.82)
If report is in US$ being paid by CI$ cash (multiply @.80)

The Department of Tourism only acts as a collection agency of taxes. The department cannot waive surcharges on any request. The law makes no allowance for waiving surcharges.

Tax is due on 28th day of each month for the previous month (i.e. collections for April are not paid until May).

The Department of Tourism will resume the collection of Taxes starting Sunday, 1 January 2022.

Effective this date all accommodations will be required to submit administrative forms and remittances for Tourism Accommodation Taxes (TAT). TAT forms and remittances are due 28 days following the period, so January 2022 forms, remittances, and nil returns (if applicable) will be due before or on Monday, 28 February 2022.

Email ar@caymanislands.ky or call 949-0623 if you have any queries regarding 2022 Tourism Accommodation Taxes.

More Information

Mr. Michael Gardner
Accounts Officer (Receivable)
Responsibilities: collects tourism-related taxes and fees, as well as the inspection and audit of records
Direct dial: 345-244-1286

Mrs. Wendy Callender
Accounts Officer (Receivable)
Responsibilities: collects Tourism Accommodation Taxes, hotel and licensing fees, and other departmental revenues
Direct dial: 345-244-1260

Mrs. Schelita Corpus
Accounts Receivable Supervisor
Responsibilities: oversees all accounts and audit of records, and collects tourism-related taxes and fees
Direct dial: 345-244-1261

The Proprietor (Manager) can submit TST / TAT. Operators and Owners or other persons identified on the Hotel License Form can submit TST / TAT.

Taxes are to be paid by “a person not ordinary a Resident in the Islands, visiting the Islands and remaining therein continuously for a period not exceeding six months” (i.e. tourists).

• Owner of the timeshare
• A guest of the timeshare
• A person who has exchanged his timeshare 

Unfortunately, the Department of Tourism is not responsible for late postal deliveries therefore, it is the property’s responsibility to ensure that payments are received by the Department on or before the 28th day of the month otherwise the surcharge will be applied automatically.