Cayman Islands: Extension of CRS 2.0 deadline
Deadline extended to January 31, 2027
The Department for International Tax Cooperation (DITC) on January 21, 2026, issued an Industry Advisory announcing that the tax authority extended the deadline to January 31, 2027, for the submission of certain key information required under the amended common reporting standard (CRS 2.0).
The extended deadline applies to all Cayman financial institutions, including entities (excluding exempted entities) that became financial institutions in 2025 and are required to register on the DITC portal by April 30, 2026.
Read a February 2026 report prepared by the KPMG member firm in the Cayman Islands