DESTINATIONS cayman islands taxes-and-service-charges
Taxes and Service Charges
At the airport, each adult passenger leaving Grand Cayman must pay a departure tax of $25 (CI$20), payable in either Caymanian or U.S. currency. It may be included in cruise packages as a component of port charges; it isn't usually added to airfare—check with your carrier—and must be paid in cash by each traveler prior to entering the secure area of the airport.
A 10% government tax is added to all hotel bills. A 10% service charge is often added to hotel bills and restaurant checks in lieu of a tip. There is no VAT or comparable tariff on goods and services.