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Anguilla Tax Guide

Caribbean
Last verified June 2026
Sources & verification

Figures on this page were last verified against the cited sources in June 2026. Always check official sources before making a relocation or incorporation decision.

Best for

  • Zero personal tax

    0% on personal income — among the simplest tax outcomes globally.

  • Zero capital gains

    No CGT on investment, property, or crypto disposals (subject to "investor" classification).

  • Foreign income exempt

    Exempt system — overseas income generally outside the local tax net.

  • Corporate-friendly

    0% corporate tax — competitive for founders and holding structures.

  • No wealth tax

    No annual tax on net worth or assets.

Personal Tax Score
100/100
Extremely Tax Friendly
Business Tax Score
88/100
Very Tax Friendly

Personal Income Tax

Tax Residency

Day Threshold
183 days
Note
183 days required for tax residency

Income Tax Rates

Top Marginal Rate
0%
Structure
No personal income tax

Foreign Income Treatment

System
Exempt
Details
No personal income tax

Investment Income

Capital Gains
0%
Dividends
0%
Interest
0%

No capital gains tax


Wealth & Inheritance

Wealth Tax
No - No wealth tax
Inheritance Tax
No - No inheritance tax

Practical Notes

Small Caribbean territory. Limited infrastructure but zero tax environment.

Business & Corporate Tax

Corporate Income Tax

Headline Rate
0%
Effective Rate Note
No corporate income tax
Free Zone / Incentives
No free zone regime - zero tax applies generally

Withholding Taxes

Dividends
0%
Interest
0%
Royalties
0%

VAT / GST

Rate
0%
Note
No VAT; accommodation tax applies

Compliance & Substance

Substance Requirements
Low
Compliance Friction
Low - small territory

Notable Regimes

  • Zero tax regime

OECD Pillar Two (15% global minimum tax)

No implementation

No Pillar Two legislation enacted.

See full implementation tracker

Tax Treaty Network

US treatyNo
UK treatyNo
US totalizationNo
Total treaties—

No bilateral income-tax treaties. British Overseas Territory; FATCA via UK-IGA arrangements.

See full treaty matrix

Data Sources

Last verified: June 2026. Always check official sources before making a decision.

FAQ

What is the personal income tax rate in Anguilla?

Anguilla has a top personal income tax rate of 0%. The tax structure is: No personal income tax. See the detailed breakdown above and verify with official sources.

Do I need to pay tax on foreign income in Anguilla?

Anguilla uses a exempt system for foreign income. No personal income tax

What are the residency requirements for Anguilla?

Tax residency in Anguilla generally requires 183 days of physical presence. 183 days required for tax residency. Always verify current rules with official sources.

Is there a wealth tax in Anguilla?

No, Anguilla does not have a wealth tax. No wealth tax

What is the corporate tax rate in Anguilla?

The corporate tax rate in Anguilla is 0%. No corporate income tax

US citizen moving to Anguilla? Read this first.

Anguilla has 0% personal income tax, so the US-citizen math is dominated by FEIE plus self-employment tax.

  • •FEIE (Form 2555) shields ~$130k of earned income in 2026. Income above that has no Foreign Tax Credit to offset US tax (no foreign tax was paid), so it's taxed at regular US rates.
  • •Self-employment tax (15.3%) is owed in full — Anguilla has no totalization agreement with the US, so there is no SE-tax exemption.
  • •Investment income (dividends, capital gains, interest) is taxed at standard US rates. No FTC because no Anguilla tax was paid.
  • •Anguilla residency requires 183 days. State residency severance from a sticky state (CA, NY, VA, NM, SC) before international move is the highest-stakes practical step.
Read the full US-citizen moving-abroad guide

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