Cayman Islands: CIMA Fee Adjustments for Mutual and Private Funds Effective 1 January 2026

The Cayman Islands Government has implemented changes to the annual fee structure for investment funds regulated under the Mutual Funds Act (2025 Revision) and Private Funds Act (2025 Revision). These adjustments are effective 1 January 2026.

Old Structure (2025)

• Annual fee (based on number of sub‑funds), payable at the start of the year.
• Separate annual return fee of CI$300 (USD366), payable mid‑year.
• For alternative investment vehicles or sub‑funds under the Private Funds Act: CI$150 (USD183).

New Structure (from 2026)

• Consolidated annual fee: both components payable at the start of the year.
• Annual return fee increase:
  • From CI$300 (USD366) → CI$450 (USD549).
  • From CI$150 (USD183) → CI$225 (USD275) for alternative investment vehicles/sub‑funds.
• Base annual fee (linked to number of sub‑funds) remains unchanged.

For affected clients, the increase relates solely to the annual return portion of the fee. As most registered agents, including Marbury, already invoiced the 2026 fund annual return fee together with the 2026 annual fee, the adjustment invoice will be issued in the coming days. For any related queries, please contact your usual Marbury relationship manager.