Tax Map · Relocation rankings

Tax residency in Anguilla

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• Payment of prescribed annual lump-sum income tax (currently US$75,000) to Anguilla’s Treasury for at least 5 years under the Residence by Tax Payment (RTP) / High-Value Resident programme
• Ownership and maintenance of approved real estate in Anguilla at or above the prescribed value (currently at least US$400,000)
• Physical presence in Anguilla for at least 45 days in each calendar year
• Annual written declaration that the individual is physically resident less than 183 days in any other country in each calendar year
• Annual written declaration that the individual’s centre of vital interest is in Anguilla

Anguilla’s main legal route for a relocating remote worker is the Work from Anguilla digital-nomad permit, which allows foreign remote workers to live there for up to 12 months; there is no official residence-by-investment or passport-by-investment programme in the cited government materials.

Ending tax residence under Anguilla’s official Residence by Tax Payment regime is mainly a matter of ceasing to meet the programme conditions (lump-sum tax payment, property ownership, 45-day presence, and declarations), but there is a 5-year commitment to pay the lump-sum tax and tax residence certificates are issued annually, so you may need to let the current year lapse or formally exit the programme rather than simply dropping below a day-count.

“(1) Where an Applicant proposes to— (a) pay the prescribed amount of Annual Lump Sum Tax Payments for a period of 5 years; (b) own and maintain Approved Real Estate in Anguilla valued at or above the prescribed amount; (c) establish other genuine links to Anguilla, in accordance with the guidelines published from time to time by the Agency; (d) be physically resident in Anguilla at least 45 days in each calendar year; (e) make a declaration, in writing, whereby the Applicant agrees to pay Annual Lump Sum Tax Payments for a period of 5 years; (f) make a declaration, in writing, annually, that the Applicant is physically residing less than 183 days in each calendar year in any other country and the centre of vital interest is in Anguilla; an Application under the RTP shall be submitted on his or her behalf through an Authorised Agent. (3) The Tax Residence Certificate issued to the Applicant under section 10(8) shall be issued on an annual basis...” — Government of Anguilla – Anguilla Economic Residence Act 2019 (official bill)

Estimate — confirm against the linked sources. See methodology.