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Anguilla: GST compliance announcement for commercial rental properties

Unregistered commercial rental properties to face penalties, fines, or legal action

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January 7, 2025

The Comptroller of the Inland Revenue Department announced that commercial rental properties without a valid business license and not registered for goods and services tax (GST) purposes will face penalties, fines, or legal action—effective November 18, 2024.

Under the GST Act, various types of commercial rental properties (other than agricultural properties) are considered taxable supplies and must meet GST registration requirements if rental income exceeds US$285,000.

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