Antigua and Barbuda vs Uganda: tax rates compared

Income Tax

Income Tax, side by side

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
Uganda	40%	Source: PWC Worldwide Tax Summaries — Uganda (Individual, Taxes on personal income) · as of 2026-01-12
Difference	−40 pp	Uganda higher

Corporate Tax

Corporate Tax, side by side

Country	Rate	Source
Antigua and Barbuda	25%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Uganda	30%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference	−5 pp	Uganda higher

Between the two, Uganda's corporate tax rate (30%) tops Antigua and Barbuda's (25%) by 5pp. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side

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
Uganda	18%	Source: PWC Worldwide Tax Summaries — Uganda (Corporate, Other taxes) · as of 2026-01-12
Difference	−1 pp	Uganda higher

Between the two, Uganda's VAT rate (18%) tops Antigua and Barbuda's (17%) by 1pp. The 181-country average is 15%: both sit above it.

Capital Gains Tax

Capital Gains Tax, side by side

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
Uganda	0%	Source: PWC Worldwide Tax Summaries — Uganda (Individual, Income determination) · as of 2026-01-12
Difference	0 pp	displayed rates match

There's no gap here — Antigua and Barbuda and Uganda both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it.