Antigua Tax Residency: Complete Overview of Requirements

The Antigua tax residency program appeals to appeals to foreign nationals seeking to reduce their tax bill. The program is still under review and not yet officially available, but it could offer the opportunity to establish tax residency and leverage tax advantages with minimal residency requirements, including no personal income tax, capital gains, inheritance, or wealth tax. This guide provides everything you need to know, including:

• Antigua tax residency overview
• Who qualifies for tax residency in Antigua?
• Eligibility for Antigua tax residency
• Antigua tax residency benefits
• How to become an Antigua tax resident
• Maintain tax residence in Antigua
• Antigua tax resident program comparison

Antigua Tax Residency Program Overview

The Antigua Tax Residency Program allows individuals to lower their taxes by becoming tax residents in the country.

In short, foreign nationals must earn at least $100,000, pay a fixed annual tax of $20,000, and reside in the country for at least 30 days a year, exempting them from the regular 183-day rule to acquire tax residency.

Important note: While the program is attractive, its availability is uncertain, as it is currently undergoing government review and has yet to be officially announced.

Who qualifies for Antigua tax residency?

You’ve got a couple of options to meet the Antigua and Barbuda tax residency requirements:

Minimum physical presence

The minimum physical presence is a universal rule that applies in most tax jurisdictions. Antigua’s minimum physical presence is at least 183 days in the country in a calendar year. Individuals who spend more than this time in the country gain tax residency.

Maintaining a presence beyond 183 requires obtaining an Antigua residency permit, which is possible through a work-based visa or guidance from an Antigua and Barbuda citizenship by investment lawyer.

Tax residency program

The Antigua tax residency program is designed for high-net-worth individuals. Qualifying for the program requires annual self-employment earnings of $100,000 or more and a flat annual tax payment. A notable program provision is a 30-day minimum physical presence instead of 183 days.

Eligibility Criteria for Antigua Tax Residency

While it’s relatively straightforward to obtain Antigua tax residency, there are several Antigua tax residency requirements to qualify for the program and maintain tax compliance.

Annual income requirement

Program applicants are required to earn a minimum self-employment income of $100,000 annually. The income can be earned from self-employment or International Business Companies.

Residential address in Antigua and Barbuda

Applicants must have a physical address in Antigua and Barbuda, which can be rented, leased, or owned. Many applicants choose the property ownership option through the Antigua and Barbuda citizenship by investment program, allowing foreigner investors to make a foreign direct investment in Antigua real estate to become Antigua and Barbuda citizens.

Flat tax payment

Investors can avoid personal or corporate income tax obligations by paying a flat annual tax payment of $20,000 for up to four years.

Physical presence requirement

After obtaining Antigua and Barbuda residency for taxes, successful applicants must maintain a minimum presence of 30 days in Antigua and Barbuda per year.

Benefits of Antigua Tax Residency

Tax exemptions

An advantage of Antigua vs St Lucia citizenship is Antigua tax residency excludes local and worldwide income earned from taxable income. Successful applicants of the program do not pay Antigua and Barbuda tax on capital gains, inheritance, or wealth. This is one of the primary catalysts behind Antigua’s top 20 ranking in the Global Passport Index Investment Index for 2025.

Permanent residency certificate

Successful applicants are entitled to an Antigua and Barbuda permanent residence permit, provided they fulfill the minimum residency requirement.

Offshore banking

Offshore banks in Antigua allow account holders to optimize their taxes. Individuals can establish International Business Companies (IBCs) and leverage tax benefits such as a zero local and worldwide income and withholding tax rate.

Take a look at our Antigua and Barbuda Citizenship by Investment Comparison Guide

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Antigua Tax Residency Application Process

Required documents

• Valid passport
• Completed application form
• Financial statements proving an annual income exceeding $100,000
• Evidence of residential address in Antigua and Barbuda
• Police clearance certificate
• Medical certificate
• Passport-sized photographs
• Proof of payment of the flat tax fee

Step-by-step application process

Meet the income requirement

1. Ensure you earn at least $100,000 in foreign income annually.

Acquire a residential address

1. Obtain a residential address by signing a lease or buying a property in Antigua.

Prepare required documents

1. Valid passport
2. Proof of income (bank statements)
3. Police clearance certificate from the applicant’s country of residence
4. Proof of residential address (utility bill, lease agreement, or title deed)
5. Completed tax residency application form

Submit application

1. Submit your application along with supporting documents to the Antigua and Barbuda Inland Revenue Department (IRD).

Review

1. The government reviews the application, verifies financial standing, and conducts background checks.

Receive Tax Residency Certificate

1. Once approved, you’ll applicant receive an official tax residency certificate.

Maintain residency

1. To keep tax residency in Antigua, you must spend at least 30 days per year in Antigua and Barbuda and continue making the annual $20,000 flat tax payment.

Maintaining Tax Residency Status

Annual requirements

The minimum residency requirement and annual tax payment are two key obligations to maintain Antigua tax resident states.

Minimum residency: Foreign investors who reside in Antigua and Barbuda for at least 30 days per year. The physical presence in the country can be continuous or broken up into several trips, provided the collective number of days reaches at least 30.

Flat tax payment: Foreign investors are required to pay an annual flat tax of $20,000 to the Inland Revenue Department. This does not require submitting a tax return or other Antigua tax forms.

Consequences of non-compliance

Antigua tax resident status is a privileged opportunity for investors and legal entities to avoid double taxation or qualify for foreign tax relief, so compliance is key to maintaining the advantages of Antigua taxes. Non-compliance with the program’s requirement may result in loss of tax resident status, resulting in obligations to pay taxes in Antigua or other jurisdictions.

Comparing Antigua’s Tax Residency Program to Others

Antigua Tax Residency for US Citizens

With the United States’ citizenship-based taxation system, Americans must adopt specific strategies to make the most of Antigua’s Tax Residency and eliminate or reduce obligations to pay income tax. The IRS provides several US tax forms that allow US citizens living overseas to optimize their taxes.

Foreign Tax Credit: The Foreign Tax Credit (FTC), available through FORM 1116, allows American taxpayers who live and invest in Antigua and Barbuda to deduct income taxed by foreign governments.

Foreign Earned Income Exclusion: The Foreign Earned Income Exclusion (FEIE), available through Form 2555, allows Americans with Antigua tax residency to exclude income derived in the country from their US taxable income.

Foreign Housing Exclusion: US taxpayers who own or lease a primary residence in Antigua can deduct housing-related expenses such as property tax from their US tax bill by claiming the Foreign Housing Exclusion. Applicants must claim it with Form 2555.

Other Ways to Become an Antigua Tax Resident

Antigua’s tax residency program allows high earners to enjoy tax incentives like no personal income tax by paying a flat tax payment and residing in the country for at least 30 days annually. Alternatively, foreign nationals can fulfill the 183-day rule to gain to become Antigua and Barbuda tax residents by applying for the Antigua and Barbuda citizenship by investment program.

The program was introduced to attract foreign direct investment by offering Antigua and Barbuda citizenship to foreigners who make a non-refundable contribution to the National Development Fund or University of the West Indies Fund, purchase real estate, or invest in a business. The minimum investment is $230,000 and the total Antigua and Barbuda passport cost includes due diligence, government, and agent fees.

The Antigua and Barbuda Citizenship by Investment Unit (CIU) oversees the program, and successful applicants obtain second citizenship and a powerful Antigua and Barbuda passport providing enhanced visa free travel.

Why use Global Citizen Solutions?

Global Citizen Solutions is a multidisciplinary firm offering bespoke residence and citizenship solutions in Europe and the Caribbean. In a world where the economy and politics are unpredictable, having a second citizenship opens up opportunities and creates flexibility for you and your family.

So, why work with Global Citizen Solutions to obtain Antigua and Barbuda citizenship?

• Authorized International Marketing Agent. Global Citizen Solutions have official certification by the Government of Antigua and Barbuda to promote and market their Citizenship by Investment program. You can find a copy of our certificate by clicking the image on the right
• Global approach by local experts. We are corporate members of the Investment Migration Council, with local expertise in all five Caribbean CBI programs.
• 100 percent approval rate. We have never had a case rejected and will offer you an initial, free-of-charge, due diligence assessment before signing any contract.
• Independent service and full transparency. We will present to you all the investment options available, and all expenses will be discussed in advance, with no hidden fees.
• An all-encompassing solution. A multidisciplinary team of immigration lawyers, investment specialists, and tax experts will take into consideration all your and your family’s mobility, tax, and lifestyle needs.
• Confidential service and secure data management. All private data is stored within a GDPR-compliant database on a secure SSL-encrypted server.