Compliance deadlines — DITC

Filing and fee deadlines drawn from Department for International Tax Cooperation's own published instruments — each row links the instrument it comes from.

Deadlines are extracted and curated from the source instruments and human-reviewed, but instruments change and transitional rules apply — always verify against the linked instrument and the regulator's own site before relying on a date. This page is not legal advice.

Recurring obligations

Deadline	Action required	Applies to	Source instrument
31 January of the following year Annual	Register required information with the DITC for entities that became FIs from 2026 onwards.	Cayman Financial Institutions (FIs)	Amended CRS Quick Guide (2025-12-08)
By 31 January following the year in which the entity or individual became a CRCASP Per event (by 31 January annually)	Submit a CRCASP registration form to the Authority after becoming a Cayman Reporting Crypto-Asset Service Provider.	Cayman Reporting Crypto-Asset Service Providers	Tax Information Authority (International Tax Compliance) (Crypto-Asset Reporting Framework) Regulations, 2025 (SL 51 of 2025)
By 31 January of the following year Per event (annual cycle)	Register required information with the DITC as a new RCASP by 31 January of the year following establishment.	Reporting Crypto-Asset Service Providers (RCASPs)	CARF Quick Guide
On or before 31 January following the year of becoming a Financial Institution Annual	Submit a registration form to DITC if the entity became a Cayman Financial Institution in the previous calendar year.	Cayman Financial Institutions	Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2025 (SL 50 of 2025)
On or before 31 March each year Annual	Submit the Annual Economic Substance Notification (ESN) for each relevant entity via CAP, as a prerequisite to filing the Annual Return.	companies incorporated under the Companies Act, exempted limited partnerships, foreign companies registered under the Companies Act, foreign limited partnerships, limited liability companies, limited liability partnerships, partnerships under the Partnership Act, registered offices/agents acting on behalf of entities	Economic Substance Notification User Guide (6/2024), Economic Substance Notification User Guide – Bulk Submission
By the next 30 April after becoming an FI Per event (annual cutoff)	Register on the DITC Portal by the 30 April following the date the entity became a Financial Institution.	Cayman Financial Institutions (Reporting FIs)	CRS Guidelines (Version 4.1)
30 June annually (first report due 30 June 2027 for 2026) Annual	Submit CARF returns, nil returns, Partner Jurisdiction returns and declarations to the DITC.	Reporting Crypto-Asset Service Providers (RCASPs)	CARF Quick Guide
On or before 30 June of the year following the calendar year to which the return relates Annual	Make the annual return (or nil return) and declaration to DITC under regulation 9.	Cayman Financial Institutions, Cayman Reporting Financial Institutions	Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2025 (SL 50 of 2025)
On or before 30 June of the year following the year to which the compliance form relates Annual	Submit the annual compliance form and declaration to DITC under regulation 9.	Cayman Financial Institutions	Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2025 (SL 50 of 2025)
On or before 31 July each year Annual	Submit the annual CRS Return or CRS Filing Declaration to the DITC via the DITC Portal.	Cayman Financial Institutions (Reporting FIs)	CRS Guidelines (Version 4.1)
On or before 15 September each year Annual	Submit the CRS Compliance Form via the DITC Portal.	Cayman Financial Institutions (Reporting FIs), Financial Institutions (FIs), Trustee Documented Trusts (TDTs)	CRS Guidelines (Version 4.1), DITC FAQs (CRS, FATCA, CbCR, CARF)
Before the end of the relevant Fiscal Year Annual	Submit the CbCR notification (or update an existing notification) to the DITC via the DITC Portal.	Constituent Entities, Constituent Entities resident in the Cayman Islands, Multinational Enterprise (MNE) Groups, Reporting Entities (Ultimate Parent Entities / Surrogate Parent Entities), Reporting Entities (Ultimate Parent Entities), Surrogate Parent Entities	CbCR Guidelines (Version 1.3, 18 August 2025), DITC FAQs (CRS, FATCA, CbCR, CARF)
No later than the last day of the MNE Group's Reporting Fiscal Year Annual (per fiscal year)	Notify the Tax Information Authority of the entity's status as Ultimate/Surrogate Parent Entity or the identity of the Reporting Entity.	Constituent Entities resident in the Cayman Islands	Tax Information Authority (International Tax Compliance) (Country-by-Country Reporting) Regulations, 2017 (CbCR Regulations)
No later than twelve months after the last day of the financial year Annual	Prepare and submit the economic substance report to the Authority.	relevant entities carrying on a relevant activity	International Tax Co-operation (Economic Substance) Act (2026 Revision)
Within 12 months of financial year end Annual	Submit the Economic Substance (ES) Return to the Authority.	companies incorporated under the Companies Act, entities carrying on relevant activities, exempted limited partnerships, foreign companies registered under the Companies Act, foreign limited partnerships, limited liability companies, limited liability partnerships, partnerships (excluding local partnerships), partnerships under the Partnership Act, relevant entities under the ES Act, tax resident outside the Islands entities	ES Enforcement Guidelines (Version 1.4, March 2023), Economic Substance Notification User Guide (6/2024)
Within 12 months of the Date of Financial Year End Annual	File the ES Return/TRO Form for the relevant ESN Year within 12 months of the entity's financial year end.	companies incorporated under the Companies Act, exempted limited partnerships, foreign companies registered under the Companies Act, foreign limited partnerships, limited liability companies, limited liability partnerships, partnerships under the Partnership Act	Economic Substance Notification User Guide – Bulk Submission
Within 12 months of the end of the relevant Fiscal Year Annual	File the CbC Report with the Authority (DITC) via the DITC Portal.	Multinational Enterprise (MNE) Groups, Reporting Entities (Ultimate Parent Entities / Surrogate Parent Entities), Reporting Entities (Ultimate Parent Entities), Surrogate Parent Entities	CbCR Guidelines (Version 1.3, 18 August 2025), DITC FAQs (CRS, FATCA, CbCR, CARF)
Within 12 months of year-end Annual	File the Economic Substance Return reporting relevant income (including zero income) on the DITC Portal within 12 months of the entity's financial year-end.	relevant entities under the Economic Substance Act	Economic Substance – Practice Points
Within twelve months after the last day of the MNE Group's Reporting Fiscal Year Annual (per fiscal year)	File the Country-by-Country Report with the Tax Information Authority through the electronic portal.	Constituent Entities resident in the Cayman Islands, Surrogate Parent Entities, Ultimate Parent Entities	Tax Information Authority (International Tax Compliance) (Country-by-Country Reporting) Regulations, 2017 (CbCR Regulations)

Upcoming one-time deadlines

Deadline	Action required	Applies to	Source instrument
31 July 2026 One-time	Submit CRS Returns using OECD XML schema v2.0, or Nil Returns and Filing Declaration, for the 2025 calendar year.	Reporting Financial Institutions	Amended CRS Quick Guide (2025-12-08)
15 September 2026 One-time	Submit the CRS Compliance Form for the 2025 calendar year to the DITC.	Reporting Financial Institutions	Amended CRS Quick Guide (2025-12-08)
31 December 2026 (within 12 months of 1 January 2026) One-time	Collect valid self-certifications from all pre-existing Individual and Entity Crypto-Asset Users.	Reporting Crypto-Asset Service Providers (RCASPs)	CARF Quick Guide
Within 12 months of the Regulations coming into force (by 1 January 2027) One-time	Collect self-certifications from Pre-existing Individual and Entity Crypto-Asset Users.	Cayman Reporting Crypto-Asset Service Providers, Crypto-Asset Users	Tax Information Authority (International Tax Compliance) (Crypto-Asset Reporting Framework) Regulations, 2025 (SL 51 of 2025)
31 January 2027 One-time	Submit a change form to DITC naming a principal point of contact if previously registered without one.	Cayman Financial Institutions, Cayman Financial Institutions (FIs)	Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment) Regulations, 2025 (SL 50 of 2025), Amended CRS Quick Guide (2025-12-08)
30 June 2027 One-time	Submit CRS Returns using OECD XML Schema v3.0, or Nil returns, Declaration and Compliance form, for the 2026 calendar year under the Amended CRS.	Reporting Financial Institutions	Amended CRS Quick Guide (2025-12-08)
30 June 2028 One-time	Submit full Amended CRS reporting for the 2027 calendar year, including all additional data fields and controlling person/equity interest holder roles, as the transitional period ends.	Reporting Financial Institutions	Amended CRS Quick Guide (2025-12-08)