AG · Americas · XCD
Antigua and Barbuda
Tax rates
Income Tax
0%
Corporate Tax
25%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
17%
Standard rate
Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · as of 2026-01-01Capital Gains Tax
0%
No verified data yet for: Crypto Tax, Wealth Tax.
Estimate your income tax on a salary with the income tax calculator.
Notes & in practice
Income Tax
The Inland Revenue Department's own list of every tax, duty, levy and fee it administers — sales tax, corporate income tax, unincorporated business tax, property tax, stamp duty, withholding tax and others — includes no personal or individual income tax.
VAT
In practice
- Filing
Registration is mandatory once annual taxable turnover is XCD 300,000 (about USD 111,000) or more, within 21 days of first making taxable supplies; government entities, local authorities, and listed professionals (e.g. lawyers, accountants, auditors) must register regardless of turnover, and voluntary registration is available below the threshold. ABST returns are filed monthly.
Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · as of 2026-01-01- Exemptions
Zero-rated (0%) supplies include exports, food for human consumption, residential electricity, water, and specified fuels, which remain taxable so input tax stays recoverable. Exempt supplies (not liable to ABST, with no input tax deduction) include financial services, international transport, domestic postal services, sale or lease of residential real property, education services, and medical, dental and other paramedical services.
Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · as of 2026-01-01
Capital Gains Tax
The Inland Revenue Department's own published list of every tax, duty, levy and fee it administers has no capital gains tax or securities-transfer tax entry. The only land/real-estate taxes it lists, the Non-Citizen Land Appreciation Tax and the Non-Citizen Undeveloped Land Tax, are scoped to non-citizens' real estate and do not extend to shares or other securities.