Antigua and Barbuda Tax Rates
Antigua and Barbuda does not impose personal income tax, making it one of the most tax-friendly Caribbean nations for individuals. Corporate tax is 25%, and the Antigua and Barbuda Sales Tax (ABST) is 15%. The country offers a popular Citizenship by Investment program and has positioned itself as a destination for high-net-worth individuals and international business.
Top Income Tax Rate
0%
Corporate Tax Rate
25%
VAT / Sales Tax
15%
Capital Gains Tax
0%
Detailed Tax Information
Income Tax Brackets
Antigua and Barbuda does not impose personal income tax. There is no tax on employment income, self-employment income, or investment income for individuals. This applies to both residents and non-residents.
| Income Range | Tax Rate |
|---|---|
| XCD 0+ | 0% |
Corporate Tax
Antigua and Barbuda imposes a 25% corporate income tax on business profits. International Business Companies (IBCs) are exempt from local taxation. The country also has a Unincorporated Business Tax of 3% on gross revenue for businesses not subject to corporate tax.
Standard Rate
25%
Capital Gains Tax
Antigua and Barbuda does not impose a capital gains tax.
Rate
0%
VAT / Sales Tax
Antigua and Barbuda levies a 15% ABST (sales tax) on most goods and services. A reduced rate of 14% applies to hotel accommodations. Basic food items, medicines, and exports are zero-rated.
Standard Rate
15%
Cryptocurrency Tax
Antigua and Barbuda does not have specific cryptocurrency tax legislation. Since there is no personal income tax or capital gains tax, crypto gains are not taxed at the individual level.
Tax Treaties
Antigua and Barbuda has a limited tax treaty network. As a CARICOM member, it benefits from the CARICOM multilateral double taxation agreement.
Treaty Network
2
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Antigua and Barbuda
See how much you could save by moving here from your current country.
+$18K
Tax in United States
$24K
24.4% effective
Tax in Antigua and Barbuda
$6K
6% effective
You Save
75.4%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
