The Antigua and Barbuda tax system in 2026 is favorable to US expats and investors. As Antigua and Barbuda does not impose income, capital gains, wealth, or inheritance taxes, Americans can optimize their finances using a framework that helps reduce their tax burdens.
The Inland Revenue Department (IRD) is Antigua and Barbuda’s tax authority and is responsible for collecting all taxes due from individuals and businesses.
As calculating taxes and knowing what you owe can be complex, Global Citizen Solutions has produced this in-depth guide to taxes in Antigua and Barbuda, including tax rates, corporate taxes, taxes for real estate buyers and sellers, and how Americans can reduce their taxes there.
Key Takeaways about Antigua Taxes
Key Antigua and Barbuda Tax Statistics
- Personal income tax rate: 0%
- Corporate income tax rate: 25%
- Primary tax forms: The Antigua and Barbuda Inland Revenue Department does not issue printed payment or tax declaration forms for individuals.
- Tax year: Based on a company’s fiscal year-end
- Tax deadline: 31 March for self-employed individuals and businesses
- Population: 94,298
- Capital City: Saint John’s
- Currency: Eastern Caribbean Dollar (EC or XCD)
- Tax treaty: Antigua and Barbuda and the United States do not have a double tax agreement.
- Totalization agreement: Antigua and Barbuda and the United States do not share a totalization agreement to prevent American expats from double taxation on Social Security income.
Antigua and Barbuda Personal Income Tax
In 2016, the government of Antigua and Barbuda introduced tax reform, setting the income tax rate for employees at zero. There is no Antigua and Barbuda personal income tax on local or worldwide income. Tax residents do not pay tax on dividends, royalties, or interest.
Non-residents pay a withholding tax of 25% on dividends, interest, and royalties earned in the country.
Self-employment tax in Antigua and Barbuda
If you earn self-employment income, there is an Antigua and Barbuda tax on salary at a variable rate of 0, 8, or 25%. An Antigua and Barbuda tax calculator can assist with determining the correct tax rate. Self-employed Americans must register with the Antigua and Barbuda Inland Revenue Department and obtain an Antigua Tax Identification Number.
Antigua and Barbuda Corporate Tax
The Antigua corporate tax rate for domestic companies is 25%, with a branch tax rate of 25% for Antigua and Barbuda capital gains tax. A company is classified as a ‘resident’ if:
- It is incorporated or registered as an external company in Antigua and Barbuda
- It is centrally managed and controlled in Antigua and Barbuda
- It operates in Antigua and Barbuda
- It receives income from Antigua and Barbuda
- Owns assets in Antigua and Barbuda that are used to generate income for the company
In this case, a resident company is taxed on worldwide income. Meanwhile, a non-resident company pays the flat corporate tax rate only on income derived or sourced from Antigua and Barbuda.
Regarding foreign tax relief, foreign tax credits are not normally given unless the taxes have been paid in a British Commonwealth country that grants similar relief for Antigua and Barbuda taxes or where there’s a tax treaty providing merit for such a credit.
Antigua tax benefits for International Business Companies
Antigua and Barbuda taxes and corporate laws offer several benefits for International Business Companies (IBC), including:
- No requirement to pay taxes of any kind or submit a tax return in Antigua and Barbuda
- No public records of the identities of shareholders or beneficiaries
- Fast company incorporation, usually within one business day
- Permission for 100% of company shares to be foreign-owned
- No minimum capital requirement for incorporation and operation
- The option for a sole shareholder to be the sole director of the IBC
Medical Benefits Scheme (MBS) contributions
| Employed | Employees over 16 and under 60 pay a tax of 3.5% of their gross wages. Employers contribute the same amount. |
| Employees aged 60 to 69 pay a 2.5% tax on their gross wages. Employers are not required to contribute. | |
| Employees aged 70 and over and their employers are not required to contribute. | |
| Self-Employed | Self-employed individuals aged 16 to 59 pay a tax of 5% on their gross earnings. |
| Self-employed individuals aged 60 to 69 pay a tax of 2.5% on their gross earnings. | |
| Self-employed individuals aged 70 and over are not required to contribute. |
Who pays taxes and who does not in Antigua and Barbuda?
Who pays
Although Antigua and Barbuda repealed income tax for employees, self-employed individuals and those who invest in Antigua and Barbuda by forming a business are required to pay income tax on earnings sourced in the country.
Businesses registered in Antigua and Barbuda generally pay tax on profits earned within the country. Businesses and all individuals, whether employed or self-employed, must pay VAT, customs duties, and social security.
Who does not pay
For residents, employed individuals in Antigua and Barbuda do not pay tax on their personal income. Investors do not pay capital gains, inheritance, or wealth taxes. Non-resident individuals and businesses with no Antigua-sourced income have no tax liability in the country.
How to obtain a Tax Identification Number
If you are liable to pay tax in Antigua and Barbuda, you must register with the Inland Revenue Department (IRD). Subsequently, the IRD will assign you a six-digit Tax Identification Number (TIN), your unique permanent identifier for interactions with the tax authority. Always reference your TIN in any correspondence or dealings with the IRD.
A TIN is given to individuals, sole proprietors, partnerships, and companies when they register with the IRD. If you are self-employed or a partner and do not already have a TIN, you also need to apply using the required application forms and supporting documents, such as proof of business registration and a copy of your passport.
Companies should provide their articles of incorporation, supporting business documents, directors’ and shareholders’ (beneficial owners’) details, and shareholders’ passports. You must apply for your TIN no later than 15 days of becoming tax liable.
Antigua and Barbuda tax forms
If you are an American and do not have self-employed work or a registered business in Antigua and Barbuda, you need a tax identification number to open an account with banks in Antigua; however, you don’t need to register to pay taxes.
- F14 Individual Enterprise Registration: The form to register as a sole proprietorship or individual business.
- F15 Non-Individual Enterprise Registration: The form to register businesses that are not sole proprietorships, such as partnerships, corporations, and other legal entities.
- F19 Registration of an Individual as an Employee: The form to register an employee with a non-individual enterprise.
- ABST Tax Remittance Form: The form used by registered businesses to report and remit the Antigua and Barbuda Sales Tax (ABST), which is 17% on most goods and services. Businesses with annual taxable sales over EC 300,000.
Taxes in Antigua and Barbuda for US Expats
The Antigua and Barbuda Inland Revenue Department is the primary government agency responsible for enforcing Antigua and Barbuda tax laws under the Tax Administration and Procedures Act No. 12 of 2018 (TAPA). The Customs and Excise Division also manages the collection of duties and taxes on imported goods. Customs duty is levied on various imported goods, but those imported from CARICOM (Caribbean Community) are exempted from import duty.
By becoming an Antigua and Barbuda citizen via the Antigua and Barbuda Citizenship by Investment Program, Americans can avoid double taxation due to Antigua and Barbuda’s 0% personal income tax rate.
The US Foreign Earned Income Exclusion (FEIE) limit of $132,900 for 2026 allows Americans living in Antigua and Barbuda to significantly reduce their tax obligations. Foreign tax credits are also available to other foreign nationals in Antigua and Barbuda who have paid or are liable to pay British Commonwealth income tax.
Antigua and Barbuda’s government actively encourages company owners to relocate their headquarters to the country, thanks to friendly tax incentives for resident and non-resident companies. Moreover, individuals are exempt from Antigua and Barbuda income tax on worldwide income or assets held in foreign financial institutions by holding Antigua and Barbuda citizenship, without needing to register their tax residence in the country. Only income derived from inside the country is subject to taxation.
The “Asset Allocation for High-Net-Worth Individuals” report produced by Global Citizen Solutions’ Global Intelligence United outlined how a strategic residency arrangement allows lawful tax efficiency. However, citizenship and tax residency are two distinct concepts, as Joe Rice, Head of Citizenship Programs at Global Citizen Solutions, explained.
“Holding an Antigua and Barbuda passport does not automatically make a US citizen or any other foreign national an Antigua and Barbuda tax resident. Becoming one generally requires spending over 183 days a year in the country.”
Tax Advantages in Antigua and Barbuda
- Antigua and Barbuda capital gains tax, personal income tax, wealth tax, and inheritance tax are not imposed in the country’s tax system.
- Antigua and Barbuda Citizenship by Investment allows investors to obtain Antigua tax residency.
- The Eastern Caribbean Dollar, pegged to the US dollar, allows Antigua and Barbuda taxpayers and businesses to better manage their income and long-term tax planning.
- Antigua and Barbuda tax laws run on a territorial structure, meaning only earnings in Antigua and Barbuda are taxed.
- The Council of the European Union removed Antigua and Barbuda’s tax haven status in October 2024, reducing compliance concerns for investors and businesses with Antigua residency for tax purposes.
Antigua Tax Treaties and Agreements
Antigua has entered into 12 Double Taxation Treaties (DTC) with the following jurisdictions:
- Barbados
- Belize
- Dominica
- Jamaica
- Grenada
- Guyana
- Saint Kitts and Nevis
- Saint Lucia
- Saint Vincent and the Grenadines
- Sweden
- Switzerland
- Trinidad and Tobago
The nation also has Tax Information Exchange Agreements with countries including Aruba, Australia, Belgium, Denmark, Finland, France, Germany, Iceland, Ireland, Liechtenstein, the Netherlands, the Netherlands Antilles, Norway, Sweden, the United Kingdom, and the United States.
In addition, Antigua and Barbuda has signed the Organization for Economic Co-operation and Development (OECD) Convention on Mutual Assistance in Tax Matters and has implemented measures to facilitate the automatic exchange of financial account information under the OECD’s Common Reporting Standard (CRS).
Other Tax Situations in Antigua and Barbuda
- Transfer tax: Non-residents must obtain an Alien Landholding License to legally conduct Antigua real estate transactions, which is 5% for the buyer, based on the property’s market value.
- Stamp duty: Stamp duty tax on the sale of real estate in Antigua and Barbuda is 7.5% for the seller and 2.5% for the buyer, based on the property’s purchasing value.
- Sales tax: Similar to Value-Added Tax, Antigua and Barbuda sales tax is generally fixed at 15% as of 1 January 2026. However, hotels and holiday accommodations are lower at 10.5% and 12.5%, respectively.
Property taxes for buyers, sellers, and real estate owners in Antigua
- Property tax: Antigua and Barbuda property taxes range from 0.1 to 0.5% of the property value. Non-residents who own undeveloped land must pay an undeveloped land tax, which is 10 to 20% of the value of the land, depending on how long the property has been owned.
- Transfer tax: Non-citizens must obtain an Alien Landholding License (ALHL) to legally buy Antigua and Barbuda real estate, which is 5% for the buyer based on the property value.
- Stamp duty: Based on the property’s value, stamp duty on Antigua and Barbuda real estate sales is 7.5% for sellers and 2.5% for buyers.
Annual property taxes
Antigua property tax is based on the property’s market value at a rate of 0.1 to 0.5%. The final rate depends on whether the property is used for residential or commercial purposes.
Antigua and Barbuda land tax
Land tax in Antigua and Barbuda is included in the annual property tax.
Land tax rates
- Unimproved land (vacant land): 0.3% of the property’s value.
- Improved land (land with buildings): Applied to the land and its structures, with separate rates for each. The land is generally taxed at 0.3%, and the building is taxed at 2%.
Specific land categories may be exempt from land tax, or owners pay reduced rates, including land owned by charitable or religious institutions, agricultural land, and specific government real estate.
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