Anguilla Business Taxes: GenST, Goods Tax, USL and Payroll
Information checked against cited official sources as at 1 October 2026
The headline rates are simple; the real task is knowing which ones apply to your activity, imports, employees and turnover.
Doing Business in Anguilla 2026/27
Use the full ShoCash guide for the complete start-up, tax, employment, import and compliance picture.
Anguilla does not operate a general corporate income tax, but businesses still face material indirect taxes, payroll levies, Social Security contributions, licence fees and import charges. Budget them separately rather than treating them as one generic tax line.
General Services Tax (GenST)
GenST has applied to taxable services since 1 August 2025. The standard rate is 13%. The general registration threshold is EC$300,000 per year, while some categories are subject to mandatory registration rules. Registered businesses should also understand the reverse-charge treatment that can apply to imported services, including some services purchased from overseas suppliers.
The 2025 reform also identified retailers, wholesalers, manufacturers, restaurants, bars, mobile food vendors, catering services and promoters as sectors exempted from GenST. A business in one of these sectors should still check whether any separate taxable services it supplies create a registration or collection obligation.
Goods Tax on imports
The 2025 reform moved the goods element to the import stage. The general Goods Tax rate is 9% at importation, while specified tariff lines are zero-rated. Customs duty, service charges, excise or other charges may still apply separately, so use the correct HS/tariff classification when budgeting landed cost.
Universal Social Levy (USL)
For employees above the applicable earnings threshold, the employee rate is 3% and the employer contributes a matching 3%, subject to the employer remuneration cap. Self-employed persons meeting the earnings threshold pay 6%. Returns and payment are due on the monthly cycle published by IRD.
Social Security is separate
For 2026, employee and employer Social Security contributions are 5.75% each, subject to the contribution ceiling. Self-employed contributors use the separate self-employed schedule. See the full guide for the current ceiling and planning table.