| Jurisidiction | Filing type | Filing deadline | Applicable entities | Documents required for filing | Authority |
| Cayman Islands | Economic Substance Return (ESR) | 31 December 2025 | Cayman Companies with a FYE of 31 December (filing due date is 12 months after FYE) | Financial Statements or Books of Account; Ownership Information; Organizational Documents | Department for International Tax Cooperation |
| BVI | Register of Members (ROM) | 31 December 2025 | Companies incorporated and existing before 2 January 2026 | Register of Members | BVI FSC |
| BVI | AFR Filing | 31 December 2025 | BVI Companies with a FYE of March 31 | Company income statement and balance sheet | Registered Agent |
| BVI | Beneficial Ownership Register (BOR) | 31 December 2025 | Companies already in existence before 2 January 2025 must submit their beneficial ownership information during the transition period from 2 January to 31 December 2025 | Beneficial Ownership Register | BVI FSC |
| Cayman | CIMA fee payments | 15 January 2026 | all entities registered with CIMA | | CIMA |
| Cayman | Annual declaration | 15 January 2026 | directors registered with CIMA under the Director Registration and Licensing Act | | CIMA |
| Cayman | SIBA Annual declaration | 15 January 2026 | entities registered as a Registered Person under the Securities Investment Business Act | | CIMA |
| BVI | BVI Approved Manager Annual Return | 31 January 2026 | all entities approved under the Investment Business (Approved Managers) Regulations | Annual Return; Regulatory statement; Fit and proper declaration; Fund and asset details; Complaints report | BVI Financial Services Commission (FSC) |
| Cayman | Annual Return and payment of annual fees | 31 January 2026 | All companies and partnerships incorporated or registered in the Cayman Islands (including foreign partnerships and companies) | | Cayman Registry |
| Seychelles | 2nd Bi-Annual Accounting Records Submission | 31 January 2026 | All Seychelles companies | Accounting records/documentation underpinning a transaction, including but not limited to: bank statements; receipts; invoices; vouchers; title documents;contracts and agreements; and ledgers | Registered Agent |
| Bermuda | Economic Substance | 31 January 2026 | Any relevant entity that carries out activities such as banking, insurance, fund management, financing, leasing, headquarters, shipping, distribution and service centers, intellectual property, and holding entities. | Completed and executed ES declaration | Registrar of Companies |
| Bermuda | Corporate Tax Declaration | 31 January 2026 | Any relevant entity that carries out activities such as banking, insurance, fund management, financing, leasing, headquarters, shipping, distribution and service centers, intellectual property, and holding entities. | Completed and executed corporate tax declaration | Corporate Income Tax Agency (CITA) |
| Bermuda | Annual Fee | 31 January 2026 | Any relevant entity that carries out activities such as banking, insurance, fund management, financing, leasing, headquarters, shipping, distribution and service centers, intellectual property, and holding entities. | Payment to the RA | Bermuda Monetary Authority (BMA) |
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