17.08° N · 61.80° W
Antigua & Barbuda Tax Guide
CaribbeanLast verified September 2026Exempt system
- Top income tax
- 0%
- Capital gains
- 0%
- Corporate
- 25%
- VAT / GST
- 17%
- Residency test
- 183 days
No personal income tax (abolished 2016). Unincorporated business tax of up to 25% applies to sole-trader profits above the threshold.
In short
- Antigua offers zero personal income tax, direct flights to London and New York, and a choice of nomad, residence and citizenship routes.
- No newcomer tax regime: the standard rates above apply to new residents.
- Watch out: Specialist healthcare is limited, imported goods are expensive and hurricane season runs June to November.
Verified September 2026 · 3 sources
Recent changes
No changes logged since the last full verification.
Full change logBest for
- Zero personal tax
0% on personal income — among the simplest tax outcomes globally.
- Zero capital gains
No CGT on investment, property, or crypto disposals (subject to "investor" classification).
- Foreign income exempt
Exempt system — overseas income generally outside the local tax net.
- No wealth tax
No annual tax on net worth or assets.
- No inheritance tax
Estate and lifetime transfers not subject to inheritance tax.
Personal Income Tax
Residency, rates, foreign income, capital gains, wealth and inheritance, special regimes+
Personal Income Tax
Residency, rates, foreign income, capital gains, wealth and inheritance, special regimesTax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
No capital gains tax
Wealth & Inheritance
Special Regimes
Practical Notes
One of the few places selling formal tax residency for a flat fee with a 30-day physical presence test. Whether the home country accepts that residency is the real question — treaty tie-breakers and centre-of-vital-interests tests still apply. Nomad Digital Residence visa (2 years) also available for remote workers.
Business & Corporate Tax
Corporate rate, withholding, VAT, substance, Pillar Two and treaties+
Business & Corporate Tax
Corporate rate, withholding, VAT, substance, Pillar Two and treatiesCorporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- Zero personal tax
- USD 20,000 flat-fee Permanent Residence
- Citizenship by Investment
- Nomad Digital Residence
Beyond tax
Living in Antigua & Barbuda
Antigua offers zero personal income tax, direct flights to London and New York, and a choice of nomad, residence and citizenship routes.
- Expat hub
- St John's
- Monthly budget
- ~$3,500
- Climate
- Tropical, 27°C
- Time zone
- UTC-4
- Tax100
- Cost of living$$$
- Safety65
- Healthcare55
- English98
- Internet100 Mbps
- Warm climate100
- Residency access60
- Scores 0-100, higher is better. Editorial composite ratings; see method.
Ways to get residency
- Nomad Digital ResidenceUS$50,000/year income from outside Antigua, up to 2 years
- Permanent Residence ProgrammeFlat US$20,000/year tax, owned property and 30+ days a year in the country
- Citizenship by InvestmentFrom US$230,000 National Development Fund contribution
Watch out: Specialist healthcare is limited, imported goods are expensive and hurricane season runs June to November.
See how Antigua & Barbuda ranks for remote workers, retirees and familiesData Sources
Last verified: September 2026. Always check official sources before making a decision.
FAQ
What is the personal income tax rate in Antigua & Barbuda?
+
Antigua & Barbuda has a top personal income tax rate of 0%. The tax structure is: No personal income tax (abolished 2016). Unincorporated business tax of up to 25% applies to sole-trader profits above the threshold.. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in Antigua & Barbuda?
+
Antigua & Barbuda uses a exempt system for foreign income. No tax on employment, investment or foreign-source income for individuals
What are the residency requirements for Antigua & Barbuda?
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Tax residency in Antigua & Barbuda generally requires 183 days of physical presence. 183 days for tax residency. The Permanent Residence Programme requires only 30 days per year plus a flat annual payment.. Always verify current rules with official sources.
Is there a wealth tax in Antigua & Barbuda?
+
No, Antigua & Barbuda does not have a wealth tax. No wealth tax; property tax 0.1-0.5% of market value
What is the corporate tax rate in Antigua & Barbuda?
+
The corporate tax rate in Antigua & Barbuda is 25%. 25% on resident companies. International Business Corporations conducting business outside Antigua are exempt (regime being phased under OECD pressure).
US citizen moving to Antigua & Barbuda? Read this first.
Antigua & Barbuda has 0% personal income tax, so the US-citizen math is dominated by FEIE plus self-employment tax.
- •FEIE (Form 2555) shields ~$130k of earned income in 2026. Income above that has no Foreign Tax Credit to offset US tax (no foreign tax was paid), so it's taxed at regular US rates.
- •Self-employment tax (15.3%) is owed in full — Antigua & Barbuda has no totalization agreement with the US, so there is no SE-tax exemption.
- •Investment income (dividends, capital gains, interest) is taxed at standard US rates. No FTC because no Antigua & Barbuda tax was paid.
- •Antigua & Barbuda residency requires 183 days. State residency severance from a sticky state (CA, NY, VA, NM, SC) before international move is the highest-stakes practical step.
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