⚖️ 🇦🇮 Anguilla vs 🇵🇷 Puerto Rico
📊 AT A GLANCE
| Metric | 🇦🇮 Anguilla | 🇵🇷 Puerto Rico |
|---|---|---|
| Top Personal Income Tax | 0.00% | 33.00% |
| Effective Top PIT Rate | 0.00% | 33.00% |
| Corporate Tax Rate | 0.00% | 37.50% |
| VAT / GST | 13.00% (GST) | 11.50% (SUT/IVU) |
| Tax System | No Income Tax | Worldwide |
| Tax Treaties | 0 | 0 |
💰 INCOME TAX RATES
| Rate | Anguilla | Puerto Rico |
|---|---|---|
| Top PIT Rate | 0.00% | 33.00% |
| Effective Top PIT | 0.00% | 33.00% |
| Capital Gains Tax | — | 15.00% |
| CG Notes | No capital gains tax. | Act 60 individual investor decrees can exempt qualifying gains; applications/decrees after 2026-12-31 are subject to a 4% tax on dividends, interest, and certain capital gains. |
| SS Employee | 5.00% | 7.65% |
| SS Employer | 5.00% | 7.65% |
| SS Annual Cap | — | $184,500 |
🏦 WITHHOLDING RATES
| Type | Anguilla | Puerto Rico |
|---|---|---|
| Dividend WHT | 0.00% | 15.00% |
| Interest WHT | 0.00% | 10.00% |
| Royalty WHT | 0.00% | 10.00% |
📋 OTHER TAXES
| Tax | Anguilla | Puerto Rico |
|---|---|---|
| Corporate Tax | 0.00% | 37.50% |
| Inheritance Tax | — | — |
| Wealth Tax | — | — |
🔧 TAX FEATURES
| Feature | Anguilla | Puerto Rico |
|---|---|---|
| Personal Income Tax | No | Yes |
| Capital Gains Tax | No | Yes |
| Corporate Tax | No | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | No |
| Exit Tax | No | No |
| CFC Rules | No | No |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | Yes |
| Participation Exemption | No | No |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Anguilla | Puerto Rico |
|---|---|---|
| Digital Nomad Tax Regime | No | Yes |
| Nomad Regime Details | — | Act 60 (Incentives Code) provides 0-4% corporate tax for export services and 0% capital gains for qualifying investors who establish bona fide residency. |
| Non-Dom Regime | No | No |
Active Special Tax Regimes
| Detail | Anguilla | Puerto Rico |
|---|---|---|
| Regime | Act 60 - Export Services (Chapter 3) — 4.00% flat | |
| Act 60 - Individual Investor (Chapter 2) — 0.00% flat |
📅 RESIDENCY & FILING
| Detail | Anguilla | Puerto Rico |
|---|---|---|
| Residency Threshold | — | 183 days |
| Residency Rules | No income tax so residency has limited tax implications. | Must be bona fide resident: present 183+ days, tax home in PR, closer connection to PR than US. Strict IRS scrutiny applies. |
| Filing Deadline | — | April 15 |
| Extension Deadline | — | October 15 |
| Auto Extension | No | Yes |
| Filing Notes | No income tax filing. GST 13% introduced 2022. Stamp duty on property 5%. | PR has its own tax system separate from US federal. Bona fide residents exempt from US federal on PR-source income. Must file both PR and US returns. |