Antigua and Barbuda imposes no personal income tax. Corporate profits are taxed under a standard corporate income tax administered by the Inland Revenue Department, and a broad-based 15% Antigua and Barbuda Sales Tax (ABST), a VAT-style consumption tax, applies to most goods and services alongside social security, medical benefits, and education-levy payroll contributions.
The tax year follows the company's fiscal year-end. The annual corporate tax return is due by March 31 of the following year, with final payment due by April 30, and quarterly estimated remittances due April 15, July 15, October 15, and January 15.
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.
A non-resident company is treated as trading in, and taxable in, Antigua and Barbuda where it maintains a fixed place of business or operates through a dependent agent in the country. Profits attributable to such a permanent establishment are taxed at the standard 25% corporate rate (22.5% for qualifying banks, 10% for insurance, oil, and telecommunications businesses), the same rates that apply to locally incorporated resident companies.
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.
Antigua and Barbuda classifies entities according to its own domestic company and tax law rather than offering an elective check-the-box system, and no anti-hybrid mismatch regime addressing double-deduction or deduction-without-inclusion outcomes has been identified in the country's tax code.
No domestic account-reporting equivalent requires residents to disclose foreign financial accounts. Antigua and Barbuda is a CRS participating jurisdiction, confirmed on the current CRS reportable-jurisdiction lists, exchanging financial account information with partner tax authorities. US persons remain independently subject to FinCEN Form 114 (FBAR) and potentially Form 8938 regardless of local rules.
No general domestic participation exemption regime for dividends or capital gains from subsidiaries was identified in the Income Tax Act. Antigua and Barbuda instead relies on a 25% withholding tax on outbound dividends, interest, and royalties paid to non-residents, with no participation-based carve-out for qualifying shareholdings.
No general unilateral foreign tax credit provision was identified in Antigua and Barbuda's domestic corporate tax law. Relief from double taxation for Antigua and Barbuda resident companies with foreign-source income depends on the country's limited bilateral treaty network and CARICOM double taxation arrangements rather than a standalone domestic FTC mechanism.
12 Double Taxation Treaties, confirmed consistently across multiple independent sources: 9 CARICOM neighbors under the CARICOM multilateral double taxation agreement (Belize, Dominica, Grenada, Guyana, Jamaica, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, and Trinidad and Tobago - per CARICOM's own treaty signatory list, which notably does not include Barbados) 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.