Caribbean & Atlantic
Antigua and Barbuda: tax at a glance
Personal income tax was abolished in 2016. The state runs instead on a 15% sales tax, corporate tax, property tax and its citizenship programme.
No personal income tax
Last verified July 2026
The taxes
- Personal income (top)
- 0%
- Corporate income
- 25%
- Capital gains
- None. There is no capital gains tax.
- VAT / ABST (sales tax)
- 15%
- Dividends (WHT)
- 25%
- Interest (WHT)
- 25%
- Royalties (WHT)
- 25%
- Social security (employee)
- 4% (+3.5% Medical Benefits)
- Social security (employer)
- 8% (+3.5% Medical Benefits)
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- Annual property tax, roughly 0.1–0.5% of market value.
- Other
- Medical Benefits and Social Security contributions.
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Antigua and Barbuda?
The top marginal personal income tax rate in Antigua and Barbuda is 0%. Personal income tax was abolished in 2016.
What is the corporate tax rate in Antigua and Barbuda?
The headline corporate income tax rate is 25%.
Does Antigua and Barbuda tax capital gains?
Capital gains for individuals: None. There is no capital gains tax..