Jurisdiction overviewTax in Antigua and Barbuda
Last reviewed: · by TaxProsRated editorial
Key points
Antigua and Barbuda's Inland Revenue Department administers no general personal income tax (zero-direct-tax framework on personal income since 2016). Corporate income tax at 25 percent flat (10 percent for International Business Companies framework reformed post-2018). ABST (sales tax) at 17 percent. CARICOM, OECS, ECCU, CARIFORUM, and AfCFTA-observer member with anglophone tax tradition.
Who is the tax authority?
The Inland Revenue Department (IRD) runs Antigua and Barbuda's tax system. IRD sits under the Ministry of Finance and Corporate Governance. The authority website is ird.gov.ag.
Three main statutes frame the system. The Income Tax Act Cap 212 (as amended 2016) covers corporate income. The ABST Act 2007 governs the sales tax. The Companies (Amendment) Act 2019 introduced Economic Substance requirements for the International Business Companies framework.
Antigua and Barbuda belongs to several regional bodies. CARICOM membership unlocks the CARICOM Multilateral Tax Convention. OECS and ECCU membership align the country with the Eastern Caribbean Currency Union. CARIFORUM and AfCFTA-observer status round out the regional posture. Tax professionals in the region often hold membership of the Institute of Chartered Accountants of the Caribbean (ICAC).
What is the tax year and when are returns due?
The tax year is the calendar year (1 January to 31 December). There are no personal income tax returns because PIT was abolished in 2016.
Corporate annual returns are due 31 March for the prior fiscal year. Provisional CIT is paid through quarterly installments. ABST-registered businesses file monthly returns.
Who counts as a tax resident?
The residency framework for individuals is largely academic because no personal income tax applies. The 183-day physical-presence test determines ordinary residence, but there is no PIT liability to trigger against it.
Corporate residency turns on ordinary residence or the location of central management and control. A company managed from Antigua and Barbuda — board meetings, key decisions, registered office — is resident there.
The Citizenship-by-Investment (CBI) programme grants citizenship, not automatic tax residency. A CBI passport holder who does not spend time in Antigua and Barbuda does not automatically become a tax resident. Day-count and management-and-control tests apply separately.
Deep-dive: see expat and cross-border issues in Antigua and Barbuda for the CBI-residency distinction in practice.
What are the personal income tax rates?
There is no personal income tax in Antigua and Barbuda. PIT was abolished effective 1 April 2016 under the Income Tax (Amendment) Act 2016. The previous schedule of graduated rates no longer applies.
Individuals employed in Antigua and Barbuda have three wage levies withheld by their employer:
| Levy | Employee rate | Employer rate |
|---|---|---|
| Social Security | 7% | 9% |
| Medical Benefits Scheme | 3.5% | 5% |
| Education Levy | 2.5% | — |
Deep-dive: see self-employed taxes in Antigua and Barbuda for levy obligations for the self-employed.
How does corporate tax work?
The standard corporate income tax (CIT) rate is 25% for resident companies. A different rate applies under the International Business Companies (IBC) framework.
Standard CIT rate. Covers locally-focused businesses — retail, professional services, tourism operators, construction.
Qualifying international-business operations under the post-2018 Economic Substance framework. Companies (Amendment) Act 2019 applies.
Withholding tax on dividends paid to non-residents is 25%. Treaty-resident shareholders may qualify for a reduced rate where the applicable DTA provides one. Tax losses carry forward for 6 years.
Antigua and Barbuda has not transposed the OECD Pillar Two global minimum tax. As a small Caribbean economy, no qualifying multinational enterprise groups are likely to be headquartered there — Pillar Two scope is narrow.
Deep-dive: see small business tax in Antigua and Barbuda for the sole-trader versus incorporated comparison.
What about ABST and other indirect taxes?
The Antigua and Barbuda Sales Tax (ABST) is the jurisdiction's VAT equivalent. It was introduced under the ABST Act 2007, replacing the prior Consumption Tax.
| Rate | Applies to |
|---|---|
| 17% | Standard — most goods and services |
| 14% | Telecommunications services |
| 10.5% | Hotel accommodation |
| 0% | Exports (zero-rated, not exempt) |
ABST registration is mandatory once annual turnover crosses the threshold set by the IRD. Registered businesses file monthly returns. Cross-border digital services supplied to Antiguan consumers by non-resident providers are an area of evolving IRD guidance.
Stamp duty of 7.5% applies on land and property transfers. Property tax is levied annually at 0.2% to 0.5% of real-estate market value. There is no estate duty, inheritance tax, capital gains tax, or gift tax.
Deep-dive: see VAT and sales tax in Antigua and Barbuda for the full ABST mechanics.
How are cryptoassets taxed?
Antigua and Barbuda has no dedicated cryptoasset tax legislation. The Eastern Caribbean Central Bank (ECCB) has issued advisories cautioning about decentralised cryptoassets. Where cryptoasset gains or income are declared, they fall under existing business-income or capital-asset character rules.
DCash: the ECCB's digital Eastern Caribbean Dollar
Antigua and Barbuda participates in DCash, the Eastern Caribbean Central Bank's digital currency. DCash is digital XCD issued within the ECCU framework — it is separate from decentralised cryptoassets and is legally equivalent to Eastern Caribbean Dollar banknotes.
The Financial Services Regulatory Commission (FSRC) oversees non-bank financial services. Entities offering crypto-related financial products may require FSRC licensing separate from any IRD registration obligations.
Deep-dive: see crypto and digital assets in Antigua and Barbuda for the FSRC framework and current ECCB position.
What is the treaty network?
Antigua and Barbuda has approximately 10 active bilateral tax treaties. This is a modest network compared to larger Caribbean economies. There is no comprehensive double tax agreement with the United States.
Antigua and Barbuda has not ratified the OECD Multilateral Instrument (MLI). The CARICOM Multilateral Tax Convention provides regional coverage among Caribbean members. The standard audit statute of limitations is 7 years.
Deep-dive: see tax treaty relief in Antigua and Barbuda for the bilateral rate schedules.
Where does Antigua and Barbuda sit in the Caribbean cohort?
Antigua and Barbuda anchors the Caribbean CBI cohort (Type A) alongside St Kitts and Nevis, Saint Lucia, Grenada, and Dominica. All five operate Citizenship-by-Investment programmes and share a zero-PIT model.
The XCD has been pegged to the USD at 2.70 since 1976 under the Eastern Caribbean Currency Union. The ECCB manages monetary policy for all 8 member territories. There is no foreign-exchange risk between XCD and USD for businesses operating in both.
Common penalties and pitfalls
Foreign companies and individuals commonly encounter the following traps in Antigua and Barbuda:
Holding an Antiguan CBI passport does not automatically make you a tax resident. Residency requires physical presence or management-and-control. Many CBI investors never become residents — their home-country tax obligations continue unchanged.
The absence of personal income tax does not eliminate the indirect-tax stack. Employers withhold Social Security (7%), Medical Benefits (3.5%), and Education Levy (2.5%) from wages. ABST at 17% applies to most consumer purchases. Property tax and stamp duty also apply.
Businesses that cross the IRD's annual turnover threshold must register for ABST. Operating above the threshold without registering attracts back-assessments and interest charges. The IRD publishes the current threshold on ird.gov.ag.
International Business Companies formed before 2019 must now satisfy Economic Substance requirements under the Companies (Amendment) Act 2019 and EU Code of Conduct compliance. A shell IBC with no genuine activity risks losing its reduced-rate status and facing EU blacklist exposure.
Stamp duty at 7.5% applies on land and property transfers. CBI real-estate route investors (minimum USD 200,000) must factor this cost into acquisition modelling. Annual property tax of 0.2%–0.5% of market value also applies thereafter.
With only about 10 comprehensive DTAs and no treaty with the United States, cross-border businesses can face full withholding rates on dividends and royalties sent to non-treaty countries. TIEA arrangements with the US cover information exchange only, not reduced withholding.
The ECCU currency board means the XCD cannot be devalued independently. It also means Antigua cannot use monetary policy to stimulate growth — fiscal policy is the primary lever. Cross-border USD/XCD transactions use the fixed 2.70 rate, which removes FX risk but limits hedging flexibility.
The Financial Services Regulatory Commission (FSRC) licenses banks, insurance companies, mutual funds, and money services businesses. Operating a regulated financial service without a current FSRC licence attracts both criminal and civil penalties. FSRC compliance sits separately from IRD tax filings.
When should you talk to an Antiguan Chartered Accountant or Tax-Adviser?
Some situations in Antigua and Barbuda are straightforward. Others warrant professional input:
- Your company is structured as an International Business Company and the Economic Substance rules under the Companies (Amendment) Act 2019 apply
- You hold an Antiguan CBI passport and want to understand whether you are also a tax resident
- Your annual business turnover is approaching or has crossed the ABST registration threshold
- You are acquiring or transferring real estate and need to model stamp duty and annual property tax
- Your company pays dividends to non-resident shareholders — withholding rates and applicable DTA provisions need checking
- You have received an IRD assessment notice, audit query, or penalty notice
- Your business operates cross-border between Antigua and Barbuda and a jurisdiction with no comprehensive DTA
- You are a financial-services firm and need to align IRD filings with FSRC licensing obligations
You can find vetted Antigua and Barbuda practitioners through the directory below.
This page is general information. It is not personal guidance for your specific situation. Tax rules change. Always check current figures on the IRD website or with a licensed Antiguan practitioner before filing.
Frequently asked
Who is the Antigua and Barbuda tax authority?
Inland Revenue Department (IRD), under the Ministry of Finance and Corporate Governance. IRD operates under the Income Tax Act Cap 212 and the ABST Act 2007. The IRD website is ird.gov.ag.
When is the Antigua and Barbuda annual return due?
No personal income tax returns (PIT abolished 2016). Corporate annual returns are due 31 March for the prior fiscal year. Provisional CIT is paid through quarterly installments. ABST-registered businesses file monthly returns.
Who is an Antiguan tax resident?
Residency is largely academic for individuals because no personal income tax applies. The 183-day presence test determines ordinary residence. Corporate residency turns on ordinary residence or the location of central management and control. A CBI passport does not automatically confer tax residency.
What are the Antiguan personal income tax rates?
No personal income tax (PIT abolished by Income Tax (Amendment) Act 2016 effective 1 April 2016). Wage levies still apply: Social Security 7% employee / 9% employer; Medical Benefits Scheme 3.5% employee / 5% employer; Education Levy 2.5% employee.
How does Antigua and Barbuda corporate tax work?
CIT is 25% flat for resident companies. Qualifying International Business Companies pay 10% under the post-2018 Economic Substance framework. Withholding on non-resident dividends is 25%. Tax losses carry forward 6 years. Pillar Two has not been transposed.
What is the Antigua and Barbuda ABST rate?
ABST is 17% standard rate under the ABST Act 2007. Telecoms services use a 14% reduced rate. Hotel accommodation uses 10.5%. Exports are zero-rated. No estate duty, capital gains tax, or inheritance tax applies.
How does Antigua and Barbuda tax cryptoassets?
No dedicated crypto legislation exists. ECCB advisories caution about decentralised cryptoassets. Where gains are declared, they fall under existing income or capital-asset categories. Antigua and Barbuda participates in DCash, the ECCB's digital Eastern Caribbean Dollar. FSRC licensing may apply to crypto-financial-service providers.
How many tax treaties does Antigua and Barbuda have?
Approximately 10 active bilateral tax treaties. Key partners include the UK (1947 treaty), Switzerland (1962), Germany, Sweden, Norway, Denmark, Canada, Spain, Finland, and CARICOM members. There is no comprehensive DTA with the United States — only a Tax Information Exchange Agreement (TIEA). The MLI has not been ratified.
Major tax firms in Antigua and Barbuda
Verified directory of the largest accounting + tax practices operating in Antigua and Barbuda. Listings are entity-level reference cards — claim flow is open to firm representatives.
- Big 4
KPMG Antigua and Barbuda
- Big 4
PwC Antigua and Barbuda
- National
BDO Antigua
- National
Grant Thornton East Caribbean
Find a tax pro in Antigua and Barbuda
Browse credentialed pros serving Antigua and Barbuda — filter by specialty, language, and credential type.
Browse the Antigua and Barbuda directorySources
The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- IRD (Antigua and Barbuda) · accessed
- Government of Antigua and Barbuda · accessed
- Government of Antigua and Barbuda · accessed
- Ministry of Finance (Antigua and Barbuda) · accessed
- PwC Worldwide Tax Summaries · accessed
- Government of Antigua and Barbuda · accessed
- ECCU/ECCB · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Antigua and Barbuda as of July 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.