Anguilla

Research notes

Anguilla — family-office tax dossier

Last reviewed: 2026-10-15 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser

Summary

Anguilla levies no income, capital gains, dividend, inheritance, gift or wealth tax on individuals. Indirect taxes changed on 1 August 2025 (9% goods tax on imports, 13% general services tax). Real estate carries a 5% transfer tax and, for non-residents, licence/stamp duty up to 12.5%.

Residence and eligibility

No direct tax, so residence tests are irrelevant for tax. Immigration routes not researched.

Capital gains

None (Deloitte Anguilla Highlights 2026, updated Jan 2026). JSON 0. Real property transfer tax 5% (seller); non-resident buyers: alien landholding licence + stamp duty up to 12.5%.

Dividends

None; no WHT; no treaties. JSON 0.

Inheritance and gifts to children

None. JSON basis none.

Wealth tax

None. Property tax 0.3% residential.

Special regimes

None needed.

Company taxation (kept separate from personal tax)

No CIT. 2025 change: GST replaced on 1 Aug 2025 by Goods Tax Act 2025 (9%) and General Services Tax Act 2025 (13%).

Cost of living notes

City: The Valley.

• International school fee: USD 9,000 a year (Omololu International School, international students, Grades 7-11; USD 900 a month for 10 months, plus a USD 500 registration fee). Omololu stops at Grade 11; no school on Anguilla offers upper-secondary international years. The page states no school year.
• Prime rent: USD 4,000 a month (2026), a single listing: Axarealtor's fully furnished 4-bed, 4-bath villa on two acres at Sile Bay, long-let rate USD 4,000 a month (negotiable), read 15 Oct 2026. It is the only 4+ bedroom home with a monthly long-let rate found; 3-bedroom houses on the same page run USD 2,000-3,300 (one new West End house USD 8,500). Very thin sample.
• Price per m2, health insurance, housekeeper: not sourced.

Open questions

• Residence permit routes not researched.
• Not present in some World Bank/WGI datasets; no official homicide statistic was sourced for an indicator override (web-search budget exhausted).

• Indicator gaps (2026-10-15): WGI values added as overrides from the World Bank API (the automatic fetch dropped Anguilla because the API returns it without an ISO3 code). No official same-definition homicide rate, life expectancy or internet-use figure was found (Statistics Department: life expectancy only from the 2001 census, deaths by cause only to 2013); left missing, not proxied from the UK.
• Prime rent rests on a single 4-bedroom long-let listing (Axarealtor, Sile Bay, USD 4,000/month, 15 Oct 2026); a larger sample of monthly long-let rates for 4-5 bedroom homes (e.g. West End/Meads Bay) is needed.

Sources

• Deloitte International Tax: Anguilla Highlights 2026: https://www.deloitte.com/content/dam/assets-shared/docs/services/tax/2026/dttl-tax-anguillahighlights-2026.pdf
• World Bank WGI API, Anguilla (GOV_WGI_VA.EST): https://api.worldbank.org/v2/country/AIA/indicator/GOV_WGI_VA.EST?format=json&mrnev=1
• World Bank WGI API, Anguilla (GOV_WGI_PV.EST): https://api.worldbank.org/v2/country/AIA/indicator/GOV_WGI_PV.EST?format=json&mrnev=1
• World Bank WGI API, Anguilla (GOV_WGI_GE.EST): https://api.worldbank.org/v2/country/AIA/indicator/GOV_WGI_GE.EST?format=json&mrnev=1
• World Bank WGI API, Anguilla (GOV_WGI_RQ.EST): https://api.worldbank.org/v2/country/AIA/indicator/GOV_WGI_RQ.EST?format=json&mrnev=1
• World Bank WGI API, Anguilla (GOV_WGI_RL.EST): https://api.worldbank.org/v2/country/AIA/indicator/GOV_WGI_RL.EST?format=json&mrnev=1
• World Bank WGI API, Anguilla (GOV_WGI_CC.EST): https://api.worldbank.org/v2/country/AIA/indicator/GOV_WGI_CC.EST?format=json&mrnev=1
• Anguilla Statistics Department: Population tables (1.1 Population.xlsx): https://statistics.gov.ai/AllDocuments/1.1%20Population.xlsx
• Omololu International School: Admissions (tuition): https://www.omololuschool.org/admissions
• Axarealtor: Properties for Rent: https://www.axarealtor.com/properties-for-rent

Change log

• 2026-10-15: initial research.
• 2026-10-15: added indicator_overrides for the six WGI estimates (World Bank API, 2025; Voice and Accountability 2017), which the pipeline missed because the API returns Anguilla without an ISO3 code; homicide, life expectancy and internet use still missing.
• 2026-10-15: cost of living pass: added Omololu International School tuition (USD 9,000, international Grades 7-11); prime rent still not sourced.
• 2026-10-15: rent re-checked (Island Dream Properties long-term label shows nightly rates only); still not sourced.
• 2026-10-15: prime rent added: USD 4,000 a month, single 4-bed long-let listing (Axarealtor, Sile Bay); open question narrowed to sample size.
• 2026-10-15: family rent re-checked against the upper-middle-class standard: kept.