Anguilla

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

Tax treaties entered Switzerland
   
Tax Exchange Information Agreement (TEIA) Australia, Belgium, Canada, Denmark, Faroe Islands, Finland, France, Germany, Greenland, Iceland, Ireland, Netherlands, New Zealand, Norway, Portugal, Sweden, United Kingdom


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TAXATION

Personal tax

There is no personal tax in Anguilla

Income tax

There is no income tax in Anguilla

Capital gains tax

There is no capital gains tax in Anguilla

VAT

There is no VAT in Anguilla

Concerning property

Foreigners buying real property in Anguilla are liable to alien landholding license, levied at 12.5% on the assessed value of the property or the sales proceeds, whichever is greater.
Property tax is calculated at 0.75% of the value of the property (is valued by the Lands and Surveys Department).
A transfer tax of 5% is levied either on the assessed value of the property or the sales proceeds, whichever is greater. This tax is payable by the buyer and is also to be paid in a situation when shares are transferred, but in fact property is transferred.

Accommodation tax

The Accommodation Tax is a 10% tax charged on the hotel account or the rented accommodation account; the proprietor/owner of the rented accommodation collects US$1.00 per night for each room rented from the guest. The tax is to be paid in to the IRD within 15 days of the end of each calendar month.
Non-belongers who have been granted permission to rent are required to pay a fee of EC$6750.00 for the first 2000 sq. ft. Additional charges are applied for covered and uncovered floor space in excess of the first 2000 sq ft.

Other taxes

It doesn’t matter, whether you are the resident in Anguilla or not. There are customs duties, airline ticket tax, communication tax, environmental levy on electricity and a tourist levy. There is no estate tax.

Government fee

Government fee should be annually paid not later than the last day of the quarter during which the company was registered

Exchange control

There are no exchange controls in Anguilla.

ACCOUNTING

Annual Return

“Annual Return” notion is partly the same as under the Russian law: it shows the names of shareholders, the structure of share capital and tells about the main business of the company. But it does not contain financial statements of the company. More details about Annual Return requirements is inside the laws of corresponding countries.
It isn’t obligatory to file Annual Return for IBC in Anguilla.

Financial Statement

Accounting records that are sufficient to explain the transactions and financial position of the company are obligatory under the International Business Companies Act. Such records should be kept in registered office of a company or at such other place as the directors may by resolution determine.

Tax accounts

There is no tax accounts in Anguilla. For the purpose of not having problems with Russian tax authorities it’s better to have written certification about tax exemption in Anguilla.

    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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