Companies (Amendment of Schedule 5) (No. 2) Order, 2026 (SL 46 of 2026)

Summary

This Order amends Schedule 5 to the Companies Act (2026 Revision), which sets out the fees payable by companies registered in the Cayman Islands. It increases a number of annual fees and one flat fee, and repeals an earlier amending order made earlier in 2026. The changes take effect on 1 January 2027.

• Part 2 fees: Annual fee under paragraph (a)(i) rises from $900 to $1,000; annual fee under paragraph (a)(ii) rises from $1,140 to $1,240.
• Part 4 fees: Annual fees under paragraph 1 rise as follows: (a) $925 to $1,025; (b) $1,225 to $1,325; (c) $2,209 to $2,309; (d) $2,793 to $2,893. The fee under paragraph 2 is changed from a formula based on the lowest exempted company band to a flat fee of $925.
• Part 5 fee: The fee under paragraph 2 rises from $1,650 to $1,750.
• Repeal: The earlier Companies (Amendment of Schedule 5) Order, 2026 (the No. 1 Order) is repealed.

The revised fee schedule applies from the commencement date, meaning companies due to pay the relevant annual or other fees on or after 1 January 2027 must pay the new, higher amounts set out in this Order.

Key obligations

• Companies subject to the relevant Schedule 5 fee categories must pay the revised annual or applicable fees (as amended) from 1 January 2027 onward, instead of the previous amounts.

Applies to

companies registered under the Companies Act (2026 Revision), exempted companies (and other categories covered by Schedule 5, Parts 2, 4 and 5)

Deadlines

• 1st January, 2027: Commencement date of the Order; revised fees under Schedule 5 apply from this date.

Related documents

• This document amends Companies Act (2026 Revision)
• This document is made under Companies Act (2026 Revision)