Anguilla
Anguilla: 3 company types, its taxes, banking and business environment.
Forming a company
Company types in Anguilla
The 3 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Anguilla. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Anguilla.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Anguilla: where to register, file and check.
Blocs and agreements
The trade arrangements Anguilla belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
Anguilla’s own position
- Customs territory
- Its own
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the present valuation rule is contained in section 79 of the Customs Act, R.S.A. c. C169
- VAT territory
- Not in our records
- EU–UK Trade and Cooperation Agreement
- Outside
Anguilla is named among the overseas territories to which the EU-UK Trade and Cooperation Agreement does not apply (art. 774(4)).
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This Agreement does not apply to the overseas territories having special relations with the United Kingdom: Anguilla; Bermuda; British Antarctic Territory; British Indian Ocean Territory; British Virgin Islands; Cayman Islands;
In regional arrangements
- OECS Economic Union
- Associate member
Associate Member of the OECS, not a Protocol Member State of the Economic Union. Associate membership date from the OECS member table (24 May 1998).
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The British Virgin Islands, Anguilla, Martinique, Guadeloupe and Saint Martin are associate members of the OECS.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 0%
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- USD 350Official The registry or ministry page as of 2026-10-14
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issue shares, authorised to issue no more than 50,000 shares 350 230
GST
The tax on what the company sells in Anguilla, and when it must register, as the tax authority states it.
- The tax
- Goods and Services Tax (GST)
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GST is a tax on the consumption of goods and services.
- Standard rate
- 13%
Supplies zero-rated under Schedule 1 of the Act bear GST at 0% (s.8(1)(a)); the Schedule was not read in full, so no reduced rates are listed.
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there shall be levied and paid a tax known as the goods and services tax, at a positive rate of 13% on the value of—
- Other rates
- Not stated
- Registration threshold
- XCD 300,000
total value of taxable supplies equals or is expected to equal or exceed EC$300,000 (GST Act s.10(1)); any period of 12 or fewer months, or the 12 months ahead
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every person who carries on a taxable activity and is not registered, is required to apply for registration within 15 days of
- A foreign company
- The same threshold applies
Section 10(1) puts the same registration threshold on 'every person who carries on a taxable activity', and s.5(1) defines a taxable activity as one carried on in or partly in Anguilla; Part 4 sets no earlier trigger for a non-resident (the other triggers are the State, auctioneers, public-entertainment promoters and accommodation suppliers). Whether a non-resident must appoint a local representative is not stated in the Act or Guides read; s.54 only makes the person controlling a non-resident's affairs in Anguilla responsible for its duties. Imported services are taxed on the recipient (s.8(2)(c)).
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every person who carries on a taxable activity and is not registered, is required to apply for registration within 15 days of
- Returns filed
- Monthly
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The tax period applicable to a registered person is the calendar month as notified to the registered person by the Comptroller.
- Tax authority
- Registration page read 2026-10-25
Tax calendar
When the main returns and payments fall due in Anguilla, tax year 2026, as the tax authority states it.
- Corporate tax return
- Not levied here
Anguilla levies no corporate income tax, so there is no corporate income tax return. The Department's own list of the taxes and laws it administers — Goods & Services Tax, General Services Tax, property tax, vehicle licences, accommodation tax, Universal Social Levy, business licence, liquor licence, money transmission levy and other services — contains no income tax, and its form list carries no income tax return. Read 22 October 2026.
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Money Transmission Levy Liquor Licence Vehicle Licences Universal Social Levy Other Services Accommodation Tax Property Tax Business Licence Goods & Services Tax General Services Tax
- Corporate tax, final payment
- Not levied here
There is no corporate income tax in Anguilla, so there is no balancing payment of corporate tax. The Department administers consumption taxes, property tax, licences and the salary levy only; no page of its site sets a company tax payment date. Read 22 October 2026.
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Goods & Services Tax Introduction to GST GST is a tax on the consumption of goods and services.
- Corporate tax, instalments
- Not levied here
With no corporate income tax there is no instalment or advance payment of company tax in Anguilla. The only monthly instalment-type remittances the Department publishes are the two consumption taxes and the salary levy, each recorded in its own row here. Read 22 October 2026.
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The General Services Tax is a tax on services.
- Personal income-tax return
- Not levied here
Anguilla levies no personal income tax, so a resident individual files no annual income tax return. The Department's list of the taxes and laws it administers holds no income tax, and its Forms & Guides page lists returns for the consumption taxes, the Universal Social Levy, accommodation tax, property tax and licences only. Read 22 October 2026.
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Money Transmission Levy Liquor Licence Vehicle Licences Universal Social Levy Other Services Accommodation Tax Property Tax Business Licence Goods & Services Tax General Services Tax
- Personal income tax, final payment
- Not levied here
There is no personal income tax in Anguilla, so an individual has no balance of income tax to pay after a return. The Department's 2026 tax calendar lists only licences, the Universal Social Levy, the General Services Tax and property tax. Read 22 October 2026.
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Universal Social Levy 10 Dec 2026
- Personal income tax, instalments
- Not levied here
With no personal income tax there are no payments on account of income tax for an individual in Anguilla. The Universal Social Levy — 3% of salary withheld by the employer and matched by it, and 6% of gross earnings for the self-employed — is a separate levy, recorded under payroll_withholding. Read 22 October 2026.
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Self-employed persons are required to pay 6% on their gross earnings once it exceeds EC$2,000.00 per month.
- VAT return
- Day 20 of the following month · each month
Both consumption taxes are monthly and fall due on the 20th day of the month following the tax period: 'The GST collected during a tax period will be remitted to the Government of Anguilla on the 20th day of the following month', and the General Services Tax page uses the same sentence for the tax that came into force on 1 August 2025. Neither page states a weekend rule, but the Department's 2026 tax calendar prints the December General Services Tax date as 21 December 2026, the 20th being a Sunday, so a shift to the next working day is recorded on the calendar's own showing.
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The GST collected during a tax period will be remitted to the Government of Anguilla on the 20th day of the following month.
- Payroll withholding
- Day 10 of the following month · each month
Anguilla withholds no income tax from salaries — there is no income tax — so the monthly payroll remittance is the Universal Social Levy (formerly the Interim Stabilisation Levy), filed with its return and paid within 10 days after the end of each calendar month: 10 February for January, and so on. An employer must file for an employee earning less than EC$2,000 a month even where no levy is due. The 2026 tax calendar prints the October levy at 12 October 2026, the 10th being a Saturday, so a shift to the next working day is recorded on the calendar's own showing.
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An employer or self-employed persons should remit their ISL return and payment to the Inland Revenue Department (IRD) no later than 10 days after the end of each calendar month.
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Anguilla yet.
Economy and trade
What it exports
Goods Anguilla exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Anguilla’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale HS 3004 | 55.3% | 33.5% | 44.7% | US$10 m |
| Worn clothing and other worn articles HS 6309 | 10.3% | 16.4% | 17.1% | US$4 m |
| Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils HS 2710 | under 0.05% | under 0.05% | 6.9% | US$1 m |
| Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified HS 3002 | 0.65% | 3.9% | 5.8% | US$1 m |
| Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability HS 9021 | 1.5% | 1.0% | 3.7% | US$1 m |
| Parts of railway or tramway locomotives or rolling stock HS 8607 | under 0.05% | under 0.05% | 2.7% | US$1 m |
| Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane HS 8426 | under 0.05% | under 0.05% | 1.3% | US$0 m |
| Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 HS 2204 | 0.96% | 0.82% | 1.3% | US$0 m |
| Other made-up articles, including dress patterns HS 6307 | 0.69% | 2.0% | 1.2% | US$0 m |
| Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders and other connectors, junction boxes), for a voltage not exceeding 1000 V; connectors for optical fibres, optical fibre bundles or cables HS 8536 | 0.10% | 2.8% | 1.1% | US$0 m |
Total goods exports, 2024: US$22 m. The ten largest headings are shown.