Antigua Taxes: A Comprehensive Guide for American Expats

The Antigua and Barbuda tax system is favorable to US expats and other foreign nationals. With Antigua and Barbuda having no income, capital gains, wealth, or inheritance taxes, individuals can optimize their tax filings and even 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 complicated, here is an in-depth guide to taxes in Antigua and Barbuda for Americans, including tax rates, corporate taxes, tax treaties, and how Americans can reduce their taxes.

Key takeaways about Antigua taxes

• Antigua and Barbuda taxes do not include personal income, capital gains, inheritance, or wealth taxes.
• Corporate income tax in Antigua and Barbuda is levied on businesses operating in the country.
• Tax laws in Antigua and Barbuda are enforced by the Inland Revenue Department (IRD).
• Antigua and Barbuda applies a Value-Added Tax (VAT) on most goods and services.

• Personal income tax rate: 0 percent
• Corporate income tax rate: 25 percent
• 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.

In 2016, the government of Antigua and Barbuda introduced a tax reform setting the Antigua and Barbuda income tax rate for employees to zero. There is no Antigua and Barbuda personal income tax on local or worldwide income. Tax residents pay no tax on dividends, royalties, or interest. Non-residents pay a withholding tax of 12.5 percent on dividends, interest, and royalties gained in the nation.

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 percent. 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.

The Antigua corporate tax rate for domestic companies is 25 percent, with a branch tax rate of 25 percent and 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. This tax rate is applied on a sliding scale with rates ranging from zero to 25 percent of gross income and is due quarterly.

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 percent 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

The Antigua and Barbuda Inland Revenue Department is the primary government agency responsible for enforcing the Antigua and Barbuda tax laws according to 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 zero percent personal income tax rate.

The US Foreign tax credit 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 Antiguan citizenship, without needing to register their tax residence in the country. Only income derived from inside the country is subject to taxation.

• Foreign Tax Credit: The Foreign Tax Credit (FTC), available through FORM 1116, allows US taxpayers living in Antigua and Barbuda to deduct income taxes paid to the Antigua and Barbuda government.
• Foreign Earned Income Exclusion: The Foreign Earned Income Exclusion (FEIE), available through Form 2555, allows US citizens living in Antigua and Barbuda to exclude income earned in the country from their US taxable income.
• Foreign Housing Exclusion: US taxpayers who own a primary residence in Antigua and Barbuda can deduct housing-related expenses from their US tax bill by claiming the Foreign Housing Exclusion. This exclusion is only available to those who claim the FEIE through filing Form 2555.

UK tax forms

• Foreign Tax Credit Relief (FTCR): Can be claimed on a Self Assessment Tax return for UK citizens living abroad.
• Form R43: Can be used to claim refunds for UK income personal allowances for non-resident taxpayers of the United Kingdom.
• Form R105: Allows non-residents to receive UK savings interest tax free.

1. Antigua and Barbuda capital gains tax, personal income tax, wealth tax, and inheritance tax are not imposed in the country’s tax system.
2. Antigua and Barbuda Citizenship by Investment allows investors to obtain Antigua tax residency.
3. 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.
4. Antigua and Barbuda tax laws run on a territorial structure, meaning only earnings in Antigua and Barbuda are taxed.
5. The Council of the European Union removed the Antigua and Barbuda tax haven status in October 2024, reducing compliance concerns for investors and businesses with Antigua residency for tax purposes.

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, Netherlands Antilles, Norway, Sweden, the United Kingdom, and the United States.

In addition to this, Antigua and Barbuda has signed the Organization of Economic Cooperation and Development (OECD) Convention on Mutual Assistance in Tax Matters, implementing measures to facilitate the automatic exchange of financial account information under the OECD’s Common Reporting Standard (CRS).

• Transfer tax: Non-residents must obtain an Alien Landholding License to legally conduct Antigua real estate transactions, which is 2.5 percent 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 percent for the seller and 2.5 percent 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 percent as of 1 January 2026. However, hotels and holiday accommodations are lower at 10.5 percent and 12.5 percent, 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 percent of the property value. Non-residents who own undeveloped land must pay an undeveloped land tax, which is 10 to 20 percent 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 2.5 percent 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 percent for sellers and 2.5 percent 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 percent. 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 percent 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 percent, and the building adds 2 percent.

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.