Skip to main content

Cayman Islands: Quick guide on cryptoasset reporting framework (CARF)

Effective January 1, 2026

Share
January 6, 2026

The Cayman Islands tax authority on December 8, 2025, issued a quick guide on the cryptoasset reporting framework (CARF), implemented under Cayman Islands domestic legislation through the Tax Information Authority (International Tax Compliance) (Crypto-Asset Reporting Framework) Regulations, 2025. These regulations are scheduled to take effect on January 1, 2026.

The key updates to the guide include:

  • Scope of the CARF requirements
  • Due diligence and reporting requirements

All pre-existing Cayman reporting cryptoasset service providers must register with the DITC by April 30, 2026. New Cayman reporting cryptoasset service providers must register by January 31 of the year following the calendar year in which they qualify as Cayman reporting cryptoasset service providers.

Read a December 2025 report prepared by the KPMG member firm in the Cayman Islands

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline