25% standard flat rate on net profits.
0% - no personal income tax for residents.
15% standard ABST (Antigua and Barbuda Sales Tax); 12.5% reduced rate for hotel and restaurant services.
An individual is tax resident in Antigua and Barbuda by spending 183 days or more per year there, by owning or leasing a permanent home and spending at least 30 days per year on the islands (typically combined with the flat-tax Permanent Residency Programme, US$20,000 annually in lieu of other personal taxation, requiring demonstrated annual income of at least US$100,000), or by becoming a citizen. Personal income tax was formally abolished in 2016, so individual residency status now matters primarily for the flat-tax program and treaty tie-breaker purposes rather than progressive-rate taxation. A resident company is subject to 25% corporate tax on profits; the tax status of an offshore company is unaffected by an individual's Antigua residency unless the company itself is managed and controlled from within Antigua and Barbuda, in which case Antigua-source income (including income from transactions with an Antigua-based company) becomes taxable there.
Confirmed via GSL and multiple independent sources: Antigua and Barbuda has no Controlled Foreign Company regulations. Residents who own foreign companies are not subject to CFC-style attribution of the foreign entity's undistributed income.
No statutory thin capitalization ratio or interest-limitation rule was identified in available sources.
No domestic FBAR/Form 8938-equivalent requiring Antigua and Barbuda residents to self-report their own foreign accounts was identified. On the institutional side, Antigua and Barbuda signed the OECD's CRS MCAA on October 29, 2015 (automatic exchange began September 2018) and the CbC MCAA on January 28, 2024; it also signed the OECD's Multilateral Convention (MLI) on June 18, 2025, though the MLI is not yet in force there. Separately and independently of local law, US citizens and Green Card holders with Antigua and Barbuda accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938 - this is a materially significant point given Antigua's popular Citizenship by Investment program, which provides no relief from US tax obligations for US persons regardless of the second citizenship obtained.
12 Double Taxation Treaties, confirmed consistently across two independent sources: 9 CARICOM neighbors (Barbados, Belize, Dominica, Grenada, Guyana, Jamaica, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, and Trinidad and Tobago per the fuller CARICOM list) plus Sweden, Switzerland, and the United Arab Emirates. No comprehensive double tax agreement exists with the United States, United Kingdom, Germany, Canada, or France - Antigua and Barbuda is explicitly not a broad treaty-network jurisdiction, and this should not be assumed by analogy to other Caribbean states with wider networks.