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Antigua and Barbuda vs Panama: tax rates compared

Panama's income tax rate is 25pp higher than Antigua and Barbuda's (25% vs 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

0102030405060Income0%25%Corporate25%VAT7%17%Capital Gains0%10%
four shared taxes, side by side
Tax AG PADifference
Income Tax0%25%PA +25 pplargest gap
Corporate Tax25%25%match
VAT17%7%AG +10 pp
Capital Gains Tax0%10%PA +10 pp

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
Panama25%Source: PWC Worldwide Tax Summaries — Panama (Individual, Taxes on personal income) · as of 2026-01-18
Difference−25 ppPanama higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Antigua and Barbuda25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Panama25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference0 ppdisplayed rates match

Antigua and Barbuda's corporate tax rate is identical to Panama's — both sit at 25%. The 201-country average is 22.6%: both sit above 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
Panama7%Source: PWC Worldwide Tax Summaries — Panama (Corporate, Other taxes) · as of 2026-01-18
Difference+10 ppAntigua and Barbuda higher

Antigua and Barbuda's VAT rate is 10pp higher than Panama's (17% vs 7%). The 181-country average is 15%: Antigua and Barbuda sits above it, Panama sits below it.

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
Panama10%Source: PWC Worldwide Tax Summaries — Panama (Individual, Other taxes) · as of 2026-01-18
Difference−10 ppPanama higher

Panama's capital gains tax rate is 10pp higher than Antigua and Barbuda's (10% vs 0%). The 175-country average is 10.3%: both sit below it.

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