The Anguillian government does not levy inheritance tax but the transfer of Anguillian real property by inheritance will be subject to duties and fees at special rates.
Transfer Duty on Real Property
For individuals inheriting Anguillian property, a transfer duty of 1% (instead of the standard 5%) is levied on the assessed value of the property.
Alien Landholding License
Foreign individuals inheriting real property in Anguilla are required to obtain an alien landholding license for US$80 (instead of the standard 12.5% levied on the assessed value of the property or the sales proceeds, whichever is greater).