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
Ways to relocate to Antigua and Barbuda
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 0%Personal income tax was abolished in 2016.
- 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
A special regime for new arrivals
The Tax Residency Programme charges a flat USD 20,000 annual tax. It requires a permanent home, at least 30 days a year in the country, and annual income of USD 100,000 or more.
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.