Instructions:

1. Select the number fo decimal places you'd like to use from the drop-down list (the default is 2).

2. You can use the Tab key to to move to the next field, and shift-Tab to move to the previous field.

3. Enter value you'd like to calculate in the first box.

4. Select the tax rate you need from the dropdown list.

5. Click/tap the "Add GST" or "Subtract GST" button depending on your requirement.

6. Click/tap the button to copy the result value to your device's clipboard.

Exemptions:

The standard rate of GST applies to all supplies of goods or services, unless a specific measure provides for a reduced rate, the zero-rate or an exemption.

Examples of goods and services taxable at 0%

• Exports, except goods that have been or will be re-imported into Anguilla by the supplier

Examples of exempt supplies of goods and services

• Financial services other than domestic financial services provided for an explicit fee
• Insurance services in the course of carrying on insurance business in or from Anguilla, limited to life insurance, annuities, and savings products and supplying or arranging for the insurance of international transport
• Medical services and devices
• Prescription drugs
• Sanitary products
• Registered education services
• Services in a qualifying nursing home, residential care facility for aged, indigent, infirmed or disabled persons who need permanent care
• Services rendered as day-care, including after-school care, and by a summer camp for children aged under 12 years old
• Lease, license, hire rental or other form of supply of accommodation, to the extent that it is a supply of the right to occupy or be accommodated in premises for 183 days or more
• Leasehold land by way of lease (not being a grant or sale of the lease of that land) to the extent that the subject land is used or is to be used for the principal purpose of accommodation in a residential dwelling erected or to be erected on that land, where the lease is for 183 days or more.
• Supply of the following immovable property; vacant land, a residential dwelling, that is resold by the initial purchaser including all subsequent sales of such property, and sold by the firsttime owner after two years of occupancy of such premises by the owner or its immediate family
• Lease, license, hire rental of land to the extent that it is to be used for agricultural purposes
• Lease, license, hire rental of land except for use for agricultural purposes, where the lease is for 183 days or more
• Religious service by an approved religious organization

Country Information: