Anguilla · Tax regime
High Value Resident Programme
Open. Tax residency by investment — the applicant commits to a fixed annual tax payment rather than a lump-sum investment.
Every other jurisdiction here asks you to move somewhere and then argue about whether you moved enough. Anguilla instead sells a fixed price — USD 75,000 a year, 45 days on island, and your worldwide income is done. For a genuinely mobile family with eight-figure income, that is both cheaper and vastly more certain than most alternatives, and 45 days is the lowest presence bar that any serious tax authority is likely to accept as real.
Qualifying routes
USD 75,000 annual lump-sum tax payment for a minimum of 5 consecutive years, PLUS ownership of Anguillan property worth at least USD 400,000, PLUS a commitment to spend at least 45 days per year in Anguilla.
The facts
- Qualifying figure
- $75k
- Total landed cost
- USD 75,000 per year in tax, plus a property of at least USD 400,000, plus processing fees of USD 3,000 per application for a family of up to four (USD 500 per additional applicant) and due diligence fees of USD 7,500 per adult. Over five years the tax commitment alone is USD 375,000.
- Timeline
- 2–3 months — Up to 3 months assuming no areas of concern
- Physical presence
- 45 days per year — the lowest meaningful presence requirement of any tax-residency programme in this file
- Family
- spousedependent children
- Permanent residency
- The HVR is a tax status, not permanent residence. Permanent residence is a separate application — see the Anguilla Select entry.
- Citizenship
- Long — permanent residents who reside 270+ days a year for 5 years can obtain a BOTC passport, and full British citizenship becomes available after roughly 19 years in Anguilla. The 45-day HVR lifestyle is fundamentally incompatible with that clock.
- Language test
- English
- Dual citizenship
- Permitted
- Requirements
- USD 75,000 annual tax payment for at least 5 consecutive yearsAnguillan property worth at least USD 400,000at least 45 days per year in Anguillaclean criminal record and due diligence clearance
- 45 days is a low bar, and that is exactly the problem. Your former home country's tax authority is not bound by Anguilla's rules. A UK, German, Australian or Canadian client who spends 45 days in Anguilla and the rest of the year drifting will very likely remain tax resident somewhere else — probably where their family, home or business is. Anguilla does not break your existing residency; only your former country's rules do that, and 45 days will rarely satisfy them.
- The OECD specifically flags residence-by-investment schemes that grant a personal tax rate below 10% on offshore financial assets WITHOUT requiring at least 90 days of physical presence as potentially high-risk for CRS circumvention. The HVR is precisely that profile. Expect banks to scrutinise an Anguilla self-certification hard, and expect the OECD framing to be cited against you.
- The USD 75,000 is a commitment for a minimum of five consecutive years — USD 375,000 total. It is not a year-by-year option.
- The HVR is a tax status. It is not permanent residence, and it is not a path to a passport on any sensible timescale: BOTC naturalisation needs 270+ days a year for five years, and full British citizenship roughly 19 years in Anguilla. The 45-day lifestyle and the citizenship clock are mutually exclusive. Choose one.
- Anguilla is very small, with limited healthcare, schooling and connectivity, and material hurricane exposure — it was devastated by Irma in 2017.
- The programme's economics only work above roughly USD 750k–1m of annual income; below that a flat USD 75,000 is a bad trade.