Cayman Islands: New country-by-country (CbC) reporting portal launched, re-registration required

MNE groups are expected to complete the re-registration process by November 30, 2025.

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NOVEMBER 14, 2025

The Cayman Islands Department for International Tax Cooperation (DITC) on August 29, 2025, announced that functions related to the country-by-country (CbC) reporting framework are now live on the new DITC Portal.

The legacy CbC reporting portal was taken offline on July 24, 2025, to facilitate the transition.

Key points from the advisory include:

  • Re-registration requirement: All multinational enterprise (MNE) groups with constituent entities in the Cayman Islands must re-register with the Tax Information Authority (TIA) via the new DITC Portal.
  • Deadline: MNE groups are expected to complete the re-registration process by November 30, 2025.
  • CbC reporting returns: The DITC expects to add CbC reporting functionality and an updated user guide to the new portal by November 2025.

The DITC will email the primary contact for each MNE group of record with instructions for the re-registration process. Post re-registration, the DITC will only communicate with users who have been authorized by the reporting entity or MNE group.


For more information, read the Legislation & Resources page on the DITC website or contact a KPMG tax professional in the Cayman Islands:

David Conen | dgconen@kpmg.ky

David Borrero | dborrero@kpmg.ky

Catherine Houts | catherinehouts@kpmg.ky

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