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Limited Liability Company

Anguilla is an offshore incorporation center and tax neutral jurisdiction that enjoys high reputation and stability as a British Overseas Territory.

As other British Overseas Territories, Anguilla has well-regulated corporate and financial services industry. However, unlike other offshore centers, Anguilla has avoided excessive attention by international regulatory agencies.

In addition, Anguilla has an online computerized registration system which enables a quick and efficient incorporation process. 

Anguilla does not levy direct taxes, there are no income, capital gains, estate, profit taxation either on resident/non-resident individuals or juristic entities.

LLCs have membership interest rather than shareholder stock, having both the advantages of a partnership and the advantages of a corporation, being a more flexible structure than the latter.

An LLC requires minimal corporate formation requirements and a fast registration procedure. There may be incorporated as a single-member LLCs, and there are no company structure requirements for its management, nor are there provisions for company meetings, directors, secretary, or capital. Its operating agreement may be arranged by its members according to their needs.

Anguilla LLCs do not face any reporting requirements. Startup costs and ongoing government fees are relatively low.

LLCs conducting the following activities are required to have certain physical presence requirements and conduct their core income-generating activities within Anguilla:

Banking, Insurance, Fund Management, Financing and Leasing, Distribution and Service Center (purchasing goods from or providing services to affiliates), Shipping, Intellectual Property, Headquarters, and Holdings.

Companies required to meet the economic substance test will need to be controlled and managed from Anguilla and have adequate premises, amount of expenditures and number of employees in Antigua, according to its business activity and size. Companies deemed to be conducting a high-risk intellectual property business will be subject to enhanced substance requirements.

High-risk IP businesses are those that have acquired the IP from an affiliate and are licensing the IP to an affiliate or generating income derived from the IP in consequence of business performed by an affiliate company. For its part, holdings will be subject to a reduced economic substance test.

Companies subjected to have economic substance will be required to file an annual return reporting certain information for the regulator to assess if it has met the prescribed requirements. An Anguilla company will be exempted from economic substance if it proves its tax residency and substance in another jurisdiction.


Corporate income tax - Anguilla does not levy corporate income tax.

Other taxes - There are no personal income, capital gains and profit taxes in Anguilla.

There is a stamp duty from 0.01% to 5% charged on any contractual relationship document. Property tax is levied at a flat rate of 0.75% on the annual land value determined by the Land and Surveys Department. However, non-built up land is exempted from property tax. There is also a 5% transfer tax imposed on the transfer of real property. Nonresident purchasers of property may need to obtain a landholding license and pay stamp duty of up to 12.5% of the value of the property.

  • Tax transparent entity
  • Offshore Income Tax Exemption
  • Offshore capital gains tax exemption
  • Offshore dividends tax exemption
  • CFC Rules
  • Thin Capitalisation Rules
  • Patent Box
  • Tax Incentives & Credits
  • Property Tax
  • Wealth tax
  • Estate inheritance tax
  • Transfer tax
  • Capital duties
  • 0% Offshore Income Tax Rate
  • 0% Corporate Tax Rate
  • 0% Capital Gains Tax Rate
  • 0% Dividends Received
  • 0% Dividends Withholding Tax Rate
  • 0% Interests Withholding Tax Rate
  • 0% Royalties Withholding Tax Rate
  • 0% Personal Income Tax Rate
  • 0% VAT Rate
  • 0 Tax Treaties

Country details

The Valley
North America
e n - A I

Anguilla is a British overseas territory located in the Caribbean, specifically in the north of the Windward Islands, in the Lesser Antilles.

It is one of the 17 Non-Self-Governing Territories under the supervision of the United Nations Decolonization Committee, in order to eliminate colonialism. Its capital is The Valley.

The archipelago comprises the island of Anguilla and some nearby islets and has maritime borders with the island of San Martin to the southeast. To the west are the British Virgin Islands.

In recent years Anguilla has become one of the most popular offshore financial centers internationally, as the State does not levy any kind of taxes or commissions to individuals and corporations.

The Head of State is the Queen of the United Kingdom Queen Elizabeth II of England, represented by Governor Alan Huckle, who is appointed by the Queen. The Head of Government is the Chief Minister Osbourne Fleming, who is appointed by the Governor within the majority block of the Assembly, who must form an Executive Council approved by the chamber.

Anguilla has few natural resources, and the economy depends a lot on tourism, corporate and financial services, lobster fishing and remittances from emigrants. Its currency is the Eastern Caribbean Dollar (XCD).

The main products that it produces and exports are salts, fish, lobsters, concrete blocks, cattle, tobacco, and rum.

The issuance of postage stamps intended primarily for philatelic collecting is also a source of income for its economy.

The Offshore financial services sector consists of banks, money services businesses, company managers, insurers, brokers, captive intermediaries, mutual funds and trust companies.

The captive industry plays an ever-increasing and important part of Anguilla's financial services industry. Anguilla is the fifth-largest jurisdiction for captive insurance, behind Bermuda, Cayman, Vermont, and Guernsey.


We can help you incorporate a Limited Liability Company in Anguilla for $2,800.

Click here to incorporate your Anguilla LLC.

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