Tax on property income in Anguilla
Effective Tax Rate on Rental Income |
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| Monthly Income | €1,500 | €6,000 | €12,000 |
| Tax Rate | 10.0% | 10.0% | 10.0% |
| Click here to see a worked example | |||
| Source: Global Property Guide research |
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INDIVIDUAL TAXATION
There are no income taxes in Anguilla. But stamp duties and fees are levied on certain types of income.
RENTAL INCOME
Business License Fee
An annual fee for renting is required. The rate is ECD2,500 (US$958) for the first 200 ft2, ECD0.50 (US$0.20 for each additional covered ft2 and ECD0.25 (US$0.10) for each additional uncovered ft2 .
Accommodation Tax
Properties leased to tourists are subject to 10% accommodation tax, levied on the gross rent. This tax should be remitted monthly to the local government.
CAPITAL GAINS
No capital gains tax is applicable. However, stamp duties are levied on transfers of real property in Anguilla.
Transfer Duty on Real Property
A transfer duty of 5% is levied either on the assessed value of the property or the sales proceeds, whichever is greater. Transfer duties are payable by the buyer.
Alien Landholding License
Foreigners buying real property are liable to alien landholding license, levied at 12.5% on the assessed value of the property or the sales proceeds, whichever is greater.
PROPERTY TAX
Property Tax
Property taxes are levied on the value of improvements on the land at the nominal rate of 0.0175% of the assessed building value.
