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Antigua and Barbuda vs Cayman Islands: tax rates compared
There's no gap here — Antigua and Barbuda and Cayman Islands both post an income tax rate of 0%. The 200-country average is 28%: both sit below it.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AG | KY | Difference |
|---|---|---|---|
| Income Tax | 0% | 0% | match |
| Corporate Tax | 25% | 0% | AG +25 pplargest gap |
| VAT | 17% | 0% | AG +17 pp |
| Capital Gains Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — Taxes, Duties, Levies & Fees Administered by the Inland Revenue Department · as of 2026-07-20 |
| Cayman Islands | 0% | Source: PWC Worldwide Tax Summaries — Cayman Islands (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Cayman Islands | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +25 pp | Antigua and Barbuda higher |
Between the two, Antigua and Barbuda's corporate tax rate (25%) tops Cayman Islands's (0%) by 25pp. The 201-country average is 22.6%: Antigua and Barbuda sits above it, Cayman Islands sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 17% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · as of 2026-01-01 |
| Cayman Islands | 0% | Source: PWC Worldwide Tax Summaries — Cayman Islands (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +17 pp | Antigua and Barbuda higher |
Between the two, Antigua and Barbuda's VAT rate (17%) tops Cayman Islands's (0%) by 17pp. The 181-country average is 15%: Antigua and Barbuda sits above it, Cayman Islands sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — "Taxes, Duties, Levies & Fees administered by the Inland Revenue Department" · as of 2026-07-19 |
| Cayman Islands | 0% | Source: PWC Worldwide Tax Summaries — Cayman Islands (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Antigua and Barbuda and Cayman Islands both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it.
Not covered for both countries yet: Crypto Tax, Wealth Tax.