Top income tax
None
None system
Corporate tax
None
GNST
13.0%
standard rate
Tax residency
—
Anguilla tax profile
Data year: 2026
- Tax system
- None Anguilla has no personal income tax, corporate income tax, capital gains tax, wealth tax, or inheritance tax. Government revenue comes mainly from import duties, the goods tax and general services tax (GNST), stamp duty, property tax, and social contributions. From 1 August 2025 the former 13% goods and services tax (GST) was replaced by a 9% goods tax on imported goods (CIF value) and a 13% GNST on taxable services, with sector exemptions for several retail and hospitality activities.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- No Corporate Tax
- GNST
- 13.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 5.8%
- Social security (employer)
- 5.8%
- Social security cap (annual)
- XCD 84,000
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- --
Tax residency
- Residency rules
- With no income tax, tax residence has little effect on personal income. Social security and the Universal Social Levy (stabilization levy) apply to employment and self-employment income regardless of residence status for covered work in Anguilla.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- 20th of month following tax period (GNST)
Sources
- Inland Revenue Department Anguilla (accessed Oct 9, 2026) GNST filing calendar, Universal Social Levy; official IRD site
- Deloitte Anguilla Tax Highlights 2026 (accessed Oct 9, 2026) No direct taxes; goods tax 9% and GNST 13% from 1 Aug 2025; social security 5.75% and caps
- KPMG Anguilla GNST implementation (accessed Oct 9, 2026) GNST 13% effective 1 Aug 2025; XCD 300,000 registration threshold; monthly returns
- Anguilla Social Security Board (accessed Oct 9, 2026) ASSB 5.75% employee and employer from 1 Jan 2026 (11.5% combined)
- Government of Anguilla Executive Council (accessed Oct 9, 2026) Goods Tax Act 2025 and General Services Tax Act 2025 approved July 2025