Cayman Annual Government Fees 2027: Changes and Costs

Cayman annual fees for 2027 will be CI$100 higher for most of the entities that fund managers and family offices rely on. The Cayman Islands Government is raising the annual government registry fee for exempted companies, segregated portfolio companies (SPCs), limited liability companies (LLCs) and exempted limited partnerships (ELPs) from 1 January 2027.

On a single entity the increase is small. Across a master-feeder structure with a general partner, an SPC and a couple of special purpose vehicles, the fees add up, so it is worth building into your 2027 budget now.

Cayman annual fees for 2027 at a glance

The table below compares the government annual fee payable in 2026 with the fee that will apply from 1 January 2027. These are the fees paid to the Registrar and sit on top of our registered office or service provider charges.

Entity type	2026 fee	2027 fee	Increase
Exempted company (share capital up to CI$42,000)	CI$925 US$1,128.05	CI$1,025 US$1,250.00	+CI$100 US$121.95
Segregated portfolio company (share capital up to CI$42,000)	CI$2,925 US$3,567.07	CI$3,025 US$3,689.02	+CI$100 US$121.95
Limited liability company (LLC)	CI$1,100 US$1,341.46	CI$1,200 US$1,463.41	+CI$100 US$121.95
Exempted limited partnership – CIMA-regulated fund	CI$1,300 US$1,585.37	CI$1,400 US$1,707.32	+CI$100 US$121.95
Exempted limited partnership – not regulated	CI$2,100 US$2,560.98	CI$2,200 US$2,682.93	+CI$100 US$121.95

Important notes: 2026 fees are taken from the Cayman Islands General Registry’s published fee schedules. US dollar figures use the Registry’s own conversion rate of CI$0.82 to US$1.00. SPC fees include the CI$2,000 SPC premium on top of the exempted company fee; SPCs also pay CI$400 (US$487.80) for each segregated portfolio, up to a maximum of 15 SPs, or CI$6,000 (US$7,317.07). The table covers common entity types and share-capital bands. Higher fees apply to companies with authorised share capital above CI$4,000. These figures exclude CIMA fees and levies, registered office charges and other service fees.

When does the new fee apply?

The revised fees apply from 1 January 2027. Entities continuing into 2027 will generally be liable for the new annual government fee.

If you plan to close an entity, contact your provider early. A strike-off must take effect by 31 December 2026 to avoid the following year’s annual fee. Companies in voluntary liquidation may qualify for relief under the Registry’s annual-fee policy without completing dissolution before year-end. Different requirements apply to partnerships and CIMA-regulated entities, so the timetable should be checked for each entity.

What happens if the fee is paid late?

For companies, LPs and LLCs, the Registry adds a penalty calculated as a percentage of the annual fee. Paying between 1 April and 30 June adds 33.33%, paying between 1 July and 30 September adds 66.67% and paying between 1 October and 31 December adds 100%. Because the penalty is a percentage, the higher 2027 fee also means higher penalties for late payers.

Complete the annual renewal in January to maintain good standing. Where required, the ESN must be filed before the annual return can be submitted; paying the renewal invoice alone does not complete the process.

Persistent non-payment can lead to the entity being struck off the register, which can result in dissolution and serious consequences for any remaining assets. Restoring a struck-off entity is slower and more expensive than paying on time.

What you should do now

Review which of your Cayman entities will still be needed in 2027 and budget for the higher fee on each one. For any entity you no longer need, start the wind-down early enough to complete it before the end of the year.

If you would like an entity-by-entity summary of what your structure will pay in 2027, get in touch with the wb.group team. We will set out the government fees and our own fees separately so you can see exactly where every dollar goes.