Annonce : informations sur les sociétés : Iles Caïmans



Sufficiently furnished housing premises and their outbuildings (gardens, garages, private parking space) are subject to residence tax (i.e. dwelling tax). This tax is chargeable to anyone who, on 1st January of the year of taxation, has available to him or her taxable premises in the municipality, irrespective of his or her status (owner, tenant, free occupier). The tax is based on the land register rental value of housing premises determined by surveys of developed land, updated by the authorities. For housing premises used as the taxable persons' main home, this rental value is subject to compulsory reliefs for dependants or to optional reliefs. The amount of the tax is obtained by multiplying the assessment basis by the rate voted for by each relevant territorial authority for the year concerned. Modest persons, as defined by law, may qualify for an exemption or an automatic relief, wholly or partly, from residence tax on their main home. Similarly, under certain conditions, the residence tax is capped depending on the income. In 2002, the revenue amounted to € 11.44 billion. In 2003, it amounted to € 12.12 billion.

La taxe d'aménagement