Cayman Islands CIMA Fund & Corporate Fees Calculator
Determine annual regulatory licensing and maintenance expenses for Cayman Islands Exempted Companies, Mutual Funds, and Private Funds under CIMA and ROC schedules in KYD (CI$) and USD ($).
Maintaining an active Cayman fund requires four annual statutory elements: (1) CIMA Regulatory Fee: CI$ 3,500 (USD $4,200) for Registered Mutual or Private Funds (CI$ 2,500 for Master Funds); (2) ROC Registrar Fee: CI$ 700 to CI$ 2,568 depending on authorized share capital; (3) DRLA Director Registration: CI$ 700 (USD $840) per registered director; and (4) Corporate Registered Office: typically ~CI$ 1,800–$2,500/year. All fees must be settled by January 15 annually.
🏛️ Entity Structure & Regulatory Parameters
Mutual Funds Act or Private Funds Act.
Registrar of Companies annual tariff.
CI$ 700 (USD $840) per director annually.
CIMA regulatory fees and Registrar of Companies annual returns must be settled prior to January 15 each calendar year. Late filings incur compounding statutory late surcharges up to 100% of the underlying government fee, and risk administrative strike-off from the register.
📊 Cayman Islands CIMA & Corporate Government Tariff Matrix
| Fee Item / Authority | Statutory Basis | Annual Fee (KYD) | Annual Fee (USD) | Payment Deadline |
|---|---|---|---|---|
| Registered Mutual Fund | Mutual Funds Act Section 4(3) | CI$ 3,500.00 | $4,200.00 | January 15 Annually |
| Private Fund (Closed-Ended) | Private Funds Act | CI$ 3,500.00 | $4,200.00 | January 15 Annually |
| Master Fund Structure | Mutual Funds Act / PFA | CI$ 2,500.00 | $3,000.00 | January 15 Annually |
| ROC Tier 1 (≤ $50k Cap) | Companies Act (Exempted) | CI$ 700.00 | $840.00 | January 15 Annually |
| ROC Tier 2 ($50k–$1M Cap) | Companies Act (Exempted) | CI$ 1,000.00 | $1,200.00 | January 15 Annually |
| DRLA Registered Director | DRLA (2014) Per Director | CI$ 700.00 | $840.00 | January 15 Annually |
Lead software engineer and computational compliance specialist with over a decade of experience designing verified legal calculators and economic modeling engines. This Cayman Islands CIMA & Corporate Calculator adheres strictly to the Mutual Funds Act, Private Funds Act, Companies Act, and Directors Registration and Licensing Act published by CIMA and General Registry.
❓ Cayman Islands CIMA & Corporate FAQs
What is the annual CIMA regulatory fee for a Cayman Registered Mutual Fund or Private Fund? ▼
Under the Mutual Funds Act and Private Funds Act, the annual CIMA regulatory maintenance fee is CI$ 3,500 (USD $4,200) for both Registered Mutual Funds (Section 4(3)) and Private Funds (closed-ended private equity/venture capital vehicles). Master Funds in a master-feeder structure pay a discounted annual fee of CI$ 2,500 (USD $3,000).
What are the Registrar of Companies (ROC) annual fees for Cayman Exempted Companies? ▼
The Cayman Islands Registrar of Companies levies annual maintenance fees based on authorized share capital: CI$ 700 (USD $840) for authorized capital up to US$ 50,000; CI$ 1,000 (USD $1,200) for capital from US$ 50,001 to US$ 1,000,000; CI$ 1,984 (USD $2,380.80) for capital up to US$ 2,000,000; and CI$ 2,568 (USD $3,081.60) for capital exceeding US$ 2,000,000.
When is the annual payment deadline for CIMA and ROC dues? ▼
Both CIMA regulatory fees and Registrar of Companies annual returns and dues must be paid by January 15 of each calendar year. Late payments incur strict compounding statutory penalties ranging from 33.3% to 100% of the unpaid fee.
What are the DRLA director registration fees in the Cayman Islands? ▼
Under the Directors Registration and Licensing Act (DRLA), individuals acting of CIMA-registered mutual funds or private funds must register with CIMA and pay an annual fee of CI$ 700 (USD $840) per director, due by January 15 annually.
What is the fixed exchange rate peg between KYD and USD? ▼
The Cayman Islands Dollar is legally pegged to the US Dollar at CI$ 1.00 = USD $1.20 (or US$ 1.00 = CI$ 0.8333). Government and regulatory fees can be settled in either currency through local clearing or international wire transfer.
📊 Cayman Islands Statutory Fee & National Pension Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (KYD) |
|---|---|
| Primary Net / Statutory Payable Amount | CI$ 0.00 |