British Overseas Territory; a zero-direct-tax jurisdiction in the Caribbean (though no longer a zero-indirect-tax one, following the 2022 GST introduction).
0% - no corporate income tax on individuals or corporations, resident or non-resident.
0% - no personal income tax. A separate 3% Stabilization Levy applies to employees on remuneration exceeding XCD 2,000 per month, and to employers at 3% of remuneration (capped at XCD 12,000 per month) - this is a payroll-style levy, not an income tax.
13% standard Goods and Services Tax (GST), introduced July 1, 2022, replacing the temporary goods tax, accommodation tax, environmental tax, communications tax, and public entertainment levy that previously applied. Registration threshold is XCD 300,000 annual turnover. Certain supplies (basic foodstuffs, agricultural and fishery products, manufacturing products, exports) are zero-rated; others (healthcare, prescription drugs, education, insurance and financial services) are exempt. This corrects an earlier, now-outdated "0% - no VAT" claim on this page.
Per the Income Tax Ordinance (Cap. 185), an individual is a resident of Anguilla for tax purposes if any of the following applies: physical presence in Anguilla for more than 183 days in a calendar year, domicile in Anguilla under common law principles, or ordinary residence in Anguilla indicating a permanent and substantial connection. For entities, residency turns on place of incorporation or management and control - companies incorporated in Anguilla are generally resident, and foreign companies may be deemed resident if managed and controlled there. Given the 0% rate on both personal and corporate income, residency status has limited practical tax consequence beyond eligibility for treaty tie-breaker provisions and international transparency reporting.
Confirmed via GSL: there are no CFC rules in place in Anguilla.
No statutory thin capitalization ratio was identified in available sources, consistent with the absence of any corporate income tax base against which such a rule would operate.
No domestic FBAR/Form 8938-equivalent requiring Anguilla residents to self-report their own foreign accounts was identified. On the institutional side, Anguilla signed the OECD's CRS MCAA on October 24, 2014 (automatic exchange began September 2017) and the CbC MCAA on April 11, 2019 (requiring local banks to collect and transmit foreign-resident account data for exchange with other tax authorities) - both confirm real institutional participation in international information exchange. Separately and independently of Anguilla law, US citizens and Green Card holders with Anguilla accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of Anguilla's own domestic requirements.
Anguilla has entered into 16 Tax Information Exchange Agreements (TIEAs) - not full double tax agreements - with Australia, Belgium, Canada, Denmark, Faroe Islands, France, Finland, Germany, Greenland, Iceland, Ireland, Netherlands, New Zealand, Norway, Sweden, and the United Kingdom, per GSL. This is worth distinguishing clearly from a "tax treaty" in the comprehensive-DTA sense: one lower-quality source describes an "Anguilla-United Kingdom tax treaty" with a residency tie-breaker rule, but the more specific GSL source lists the UK relationship as a TIEA (information exchange) rather than a comprehensive double tax agreement - given Anguilla's 0% direct tax rates, a full DTA providing double-tax relief has limited practical purpose in any event. No US tax treaty exists.