Caribbean British territory of Anguilla introduces General Services Tax (GST)
13% rate from 1 August 2025
The Inland Revenue Department has confirmed the enactment of a General Services Tax. This replaces the existing Goods & Services Tax.
Mandated business may now register if they are above the GST registration thresholds (see below).
Introducing a full consumption tax has been debated many times over the past decade, and received backing from the International Monetary Fund. And GST or VAT would replace the following taxes:
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Tourism – for example, short term accommodation, tours, watersports, car rental, event planning, admission to attraction sites and entertainment.
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Professional – for example, legal, accounting, management and consultancy.
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Construction – for example, contracting, architecture and site preparation
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Communication – for example, telephone, internet, cable, broadcasting, advertising and top-up.
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Other services – for example, property management, real estate, printing, landscaping and security.
Replacing Goods & Services Tax
The new General Services Tax replaces the 13% Goods & Services Tax which also applied on imports. A new 9% Import Goods Tax will now apply on imports instead.
The average VAT rate in other Caribbean islands is 16%. 175 countries have a VAT or GST regime as at August 2025.
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GST registration threshold
There is a GST registration threshold of ECD 300,000 (approx $110,000 or €97,000). However, businesses from the following sectors must register even if below this threshold:
- Hotels and similar short-term accommodation
- Auctioneer houses
- Live, pubic entertainment organisers
Business have already been registering with the Comptroller of the Inland Revenue Department. Following this, returns must be completed on a monthly basis. They must be filed, with any GST due settled, by the 20thof the month following.
Exports will be zero-rated; the following supplies will be exempt:
- Education
- Residential Dwellings
- Financial services
- Medical
- Prescription drugs
- Health and related care
- Rental of accommodation (aside from short-term)
- Immovable property
- Fresh fruit
- Baby formula
GST returns compliance
The Inland Revenue department has confirmed that returns are due by the 20th of the month following the reporting month. The first GST return is due by 30th September 2025 – an extra 10 days – thereafter the 20th of the subsequent month.
Compiling Anguilla GST returns is complex, time consuming and fraught with tax liability risks. VAT Calc’s single platform VAT Filer can accurately complete any country filings with verified transactional data from our VAT Calculator or VAT Auditor integrated tools.