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Antigua & Barbuda Tax Guide

Caribbean

Last verified September 2026

Sources & verification

Figures on this page were last verified against the cited sources in September 2026. Always check official sources before making a relocation or incorporation decision.

PwC Worldwide Tax Summaries — Antigua and Barbuda Antigua & Barbuda Inland Revenue Department OECD Corporate Tax Statistics

Zero Tax

Best 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 Tax Score

100/100

Extremely Tax Friendly

Business Tax Score

60/100

Moderate

Personal Income Tax

Tax Residency

Day Threshold

183 days

Note

183 days for tax residency. The Permanent Residence Programme requires only 30 days per year plus a flat annual payment.

Income Tax Rates

Top Marginal Rate

Structure

No personal income tax (abolished 2016). Unincorporated business tax of up to 25% applies to sole-trader profits above the threshold.

Foreign Income Treatment

System

Exempt

Details

No tax on employment, investment or foreign-source income for individuals

Investment Income

Capital Gains

Dividends

Interest

No capital gains tax

Wealth & Inheritance

Wealth Tax

No - No wealth tax; property tax 0.1-0.5% of market value

Inheritance Tax

No - No inheritance or estate tax

Special Regimes

Permanent Residence Programme

Tax residency certificate for a flat USD 20,000 per year; requires owning property and spending at least 30 days annually in the country. Popular as a paper residency for zero-tax status.

Citizenship by Investment

From USD 230,000 National Development Fund contribution; also a University of the West Indies fund option for larger families.

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 Income Tax

Headline Rate

25%

Effective Rate Note

25% on resident companies. International Business Corporations conducting business outside Antigua are exempt (regime being phased under OECD pressure).

Free Zone / Incentives

Antigua & Barbuda Free Trade & Processing Zone: exemptions from CIT, import duties and ABST for approved zone enterprises.

Withholding Taxes

Dividends

25%

Interest

25%

Royalties

25%

VAT / GST

Rate

17%

Note

17% ABST (raised from 15% in January 2024); 14% on hotel accommodation

Compliance & Substance

Substance Requirements

Low for individuals; IBCs subject to economic-substance rules

Compliance Friction

Low

Notable Regimes

Zero personal tax
USD 20,000 flat-fee Permanent Residence
Citizenship by Investment
Nomad Digital Residence

Data Sources

PwC Worldwide Tax Summaries — Antigua and Barbuda Antigua & Barbuda Inland Revenue Department OECD Corporate Tax Statistics

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?

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.

Read the full US-citizen moving-abroad guide

Need someone to actually plan Antigua & Barbuda for you?

TaxAtlas covers the rates and rules. For the personal side — exit planning, residency strategy, business structure, or filings — request a response and we'll point you to relevant research or a specialist who handles Antigua & Barbuda cases.

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