Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Caribbean
Anguilla High Value Resident Programme
Anguilla's HVR/RTP tax residency uses a fixed US$75,000 annual payment and 45 days presence, backed by property ownership and strict non-residency elsewhere.
Regime overview
- Status
- Active
- Type
- Special status
- Established
- 2019
- Duration
- Indefinite
- Highlight
- USD 75K annual flat fee, only 45 days presence required
Tax situation
Default Rates
- Eligibility
- Any resident
- Duration
- Indefinite
- Income Tax
- None
- Foreign Income
- Exempt
- Capital Gains
- None
- Dividends
- None
- Wealth Tax
- None
- Inheritance Tax
- None
High Value Resident Programme
- Eligibility
- Residency
- Duration
- Indefinite
- Income Tax
- USD 75K/year
- Foreign Income
- Substitute tax
- Capital Gains
- None
- Dividends
- None
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Default | High Value Resident Programme |
|---|---|---|
| Eligibility | Any resident | Residency |
| Duration | Indefinite | Indefinite |
| Income Tax | None | USD 75K/year |
| Foreign Income | Exempt | Substitute tax |
| Capital Gains | None | None |
| Dividends | None | None |
| Wealth Tax | None | None |
| Inheritance Tax | None | None |
Key benefits
A fixed USD 75,000 annual payment can simplify planning for globally mobile HNWI
Only 45 non-consecutive days per year are required to be spent in Anguilla
A single application can include a spouse and dependent children, with published due diligence fees
Requirements and considerations
None
Minimum presence: 45 days/year
Investment required: USD 400K (property ownership minimum)
Program details
Anguilla's Residence for Tax Purposes (often marketed as the High Value Resident programme) is designed for internationally mobile individuals who want an Anguilla tax residency position supported by clear, published conditions.
The centrepiece is a fixed annual worldwide income tax payment of USD 75K to Anguilla's Treasury, paired with a relatively low physical presence requirement of 45 non-consecutive days per year.
Anguilla does not levy separate capital gains, dividend, wealth, or inheritance taxes, so the main fiscal obligation for participants is the annual lump-sum payment plus government fees.
Applicants must meet good character and health standards, establish genuine links (such as local banking), own qualifying property, and annually declare spending less than 183 days in any other country. Approvals are marketed as achievable in about three months.
Interested in High Value Resident Programme?
Our tax advisors can help you evaluate eligibility requirements and optimize your tax position under this regime.
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Population (2024 estimate)
CIA World Factbook - Population country comparison·Last checked: 13/01/26
Capital and currency (XCD) and language
CIA World Factbook (2022 archive) - Anguilla country summary·Last checked: 13/01/26
No direct taxation (income, capital gains, inheritance)
Select Anguilla - Business & Tax·Last checked: 13/01/26
Immigration authority
Government of Anguilla - Immigration & Labour services·Last checked: 13/01/26
Expert guidance
Optimize your tax position
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