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Antigua and Barbuda vs Guernsey: tax rates compared

Guernsey has an income tax rate of 20%, 20pp above Antigua and Barbuda's 0%. The 200-country average is 28%: both sit below it. Antigua and Barbuda's figure is dated 2026-07-20 and Guernsey's 2025-12-17, so the two rates come from different data vintages.

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

0102030405060Income0%20%Corporate0%25%VAT0%17%Capital Gains0%
four shared taxes, side by side
Tax AG GGDifference
Income Tax0%20%GG +20 pp
Corporate Tax25%0%AG +25 pplargest gap
VAT17%0%AG +17 pp
Capital Gains Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Antigua and Barbuda0%Source: Inland Revenue Department, Antigua and Barbuda — Taxes, Duties, Levies & Fees Administered by the Inland Revenue Department · as of 2026-07-20
Guernsey20%Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17
Difference−20 ppGuernsey higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Antigua and Barbuda25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Guernsey0%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+25 ppAntigua and Barbuda higher

Antigua and Barbuda has a corporate tax rate of 25%, 25pp above Guernsey's 0%. The 201-country average is 22.6%: Antigua and Barbuda sits above it, Guernsey sits below it.

VAT

VAT, side by side
CountryRateSource
Antigua and Barbuda17%Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · as of 2026-01-01
Guernsey0%Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17
Difference+17 ppAntigua and Barbuda higher

Antigua and Barbuda has a VAT rate of 17%, 17pp above Guernsey's 0%. The 181-country average is 15%: Antigua and Barbuda sits above it, Guernsey sits below it. Antigua and Barbuda's figure is dated 2026-01-01 and Guernsey's 2025-12-17, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Antigua and Barbuda0%Source: Inland Revenue Department, Antigua and Barbuda — "Taxes, Duties, Levies & Fees administered by the Inland Revenue Department" · as of 2026-07-19
Guernsey0%Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17
Difference0 ppdisplayed rates match

Antigua and Barbuda and Guernsey share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it. Antigua and Barbuda's figure is dated 2026-07-19 and Guernsey's 2025-12-17, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax, Wealth Tax.