None.
The employee is liable to stabilization levy at the rate of 3% payable on remuneration exceeding XCD 2 000 per month.
The employer also pays stabilization levy at the rate of 3% of the remuneration, but not more than XCD 12 000 per month.
None.
There are no CFC rules in place.
None.
None.
Employees pay social security contributions at the rate of 5% of their monthly earnings (up to 2 600 dollars).
Employers also pay social security contributions at the rate of 5%.
An annual property tax is paid at the rate of 0,75% of the value of the land – for land with buildings on it.
Buyers of immovable property pay tax on its value at the rate of 5%. Foreigners purchasing immovable property are subject to a 12,5% levy.
When renting a hotel room or an apartment, a 10% accommodation tax is charged.
Documents that provide evidence of a contractual relationship are subject to stamp duty at the rates ranging from 0,01% to 5%.
Anguilla has entered into 16 Tax Information Exchange Agreement (TIEA) with the following jurisdictions:
16 TIEAs: Australia, Belgium, Canada, Denmark, Faroe Islands, France, Finland, Germany, Greenland, Iceland, Ireland, Netherlands, New Zealand, Norway, Sweden, United Kingdom.
There are generally no foreign exchange restrictions.