Anguilla tax system: audit, reporting and optimization of taxation of Anguilla companies and individuals: VAT, income tax and capital gains

Basic taxes (briefly)

Personal tax No
Corporate tax (in detail) There is no corporate tax in Anguilla.
Capital gains tax. Details
VAT. Details
Other taxes accommodation tax, customs duties, property tax, airline ticket tax, communication tax, environmental levy on electricity and a tourist levy
Government fee USD 200
Stamp duty 0.01-5%

International tax agreement

Switzerland
   
Australia, Belgium, Canada, Denmark, Faroe Islands, Finland, France, Germany, Greenland, Iceland, Ireland, Netherlands, New Zealand, Norway, Portugal, Sweden, United Kingdom


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Personal Income Tax

None.

Stabilization Levy

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.

Corporate Income Tax

None.

CFC Rules

There are no CFC rules in place.

Withholding Tax

None.

VAT

None.

Social Security Contributions

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%.

Property Tax

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.

Stamp Duty

Documents that provide evidence of a contractual relationship are subject to stamp duty at the rates ranging from 0.01% to 5%.

Double taxation treaties

Anguilla has entered into the following tax information exchange arrangements:

1 DTC: Switzerland.

16 TIEAs: Australia, Belgium, Canada, Denmark, Faroe Islands, Finland, France, Germany, Greenland, Iceland, Ireland, Netherlands, New Zealand, Norway, Portugal, Sweden, United Kingdom.

Exchange Control

There are generally no foreign exchange restrictions.

    Taxes of Anguilla

    Min. rate for corporate tax No
    Capital gains tax No
    VAT No
    Withholding tax No
    Exchange control No
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