Cayman Islands Statutory Annual Fee Increase Effective 1 January 2027

The Cayman Islands Government has enacted three new statutory instruments that raise official annual registry fees for most popular offshore structures, effective 1 January 2027. The fee adjustment applies to Exempted Companies, Foreign Companies, SPCs, LLCs and Exempted Limited Partnerships (ELPs).

What exactly is changing?

Under three new Cayman statutory instruments (SL 38, SL 39, SL 40 of 2026), each in‑scope entity attracts an additional CI$100 per annum government registry fee (approx. USD 122)

Old vs Revised Statutory Annual Registry Fees

Entity Type	Current Fee (2026)	Revised Fee (2027)	Increase
LLC	CI$1,100 (~USD 1,342)	CI$1,200 (~USD 1,464)	+CI$100
Regulated ELP	CI$1,300 (~USD 1,586)	CI$1,400 (~USD 1,708)	+CI$100
Unregulated ELP	CI$2,100 (~USD 2,562)	CI$2,200 (~USD 2,684)	+CI$100
Exempted Company (with share cap not exceeding CI$42,000)	CI$925 (~USD 1,128.5)	CI$1,025 (~USD 1,250.5)	+CI$100
Exempted Company (with share capital exceeding $42,000 but not exceeding $820,000)	CI$1,225 (~USD 1,494.5)	CI$ 1,325 (~USD 1,616.5)	+CI$100
SPC	Existing Fee (exempted company fee + CI$2,000)	Existing fee + CI$100 (~USD 122)	+CI$100

Critical Rule: Fee Depends on Annual Renewal Period (Not Payment Date)

A common point of confusion: the applicable fee rate is determined by the start‑date of your entity’s annual renewal period, not the date you settle the invoice.

What risks should you watch for?

Late settlement of annual registry fees triggers escalating late penalties. Persistent non-payment may result in your Cayman entity being struck-off / removed from the public register, which jeopardises asset-holding, contractual capacity and legal standing of the structure. We encourage you to review your portfolio before the effective date.

If you have questions about your Cayman structures, reach out to your dedicated Aegis Representative

Thank you for your continued trust in Aegis.

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References:

Companies(AmendmentofSchedule5)Order2026_MADE.pdf

Download PDF • 184KB

ExemptedLimitedPartnership(Amendment)Regulations2026_MADE.pdf

Download PDF • 182KB

LimitedLiabilityCompanies(Fees)(Amendment)Regulations2026_MADE.pdf

Download PDF • 179KB

Disclaimer This article is for general informational purposes only and does not constitute legal, tax or accounting advice. Whilst reasonable care has been taken to ensure accuracy at the date of publication, regulatory provisions may change over time. You should refer to the full primary statutory instruments and obtain independent professional advice tailored to your specific circumstances before taking any action. Aegis accepts no liability for any decisions made in reliance on this article.