MOD Realty Ltd, founded in 2019 and based in the capital of George Town, Grand Cayman, operates in a market defined by stability and scarcity. The Cayman Islands combines a British-based legal system, political stability and a tax-neutral environment, with no annual property tax, capital gains tax or income tax. Prime supply is tightly held, particularly along Seven Mile Beach, where undeveloped land is increasingly rare and strict planning controls restrict new development, factors that continue to support values at the upper end of the market. The office is led by broker Athena Nicole Smith, named Entrepreneur of the Year 2024 by the Cayman Islands Business Development Centre. Its current portfolio includes INDU, an oceanfront residence in the South Sound community of Grand Cayman, guided at 2.7 million US dollars.