Antigua and Barbuda vs Mauritius — Tax System Comparison
⚖️ 🇦🇬 Antigua and Barbuda vs 🇲🇺 Mauritius
|
🇦🇬 Antigua and Barbuda |
🇲🇺 Mauritius |
| Tax System |
No Income Tax
|
Worldwide
|
| Tax Authority |
Inland Revenue Department |
Mauritius Revenue Authority |
| Authority Website |
Visit |
Visit |
| Data Year |
2025 |
2025 |
📊 AT A GLANCE
| Metric |
🇦🇬 Antigua and Barbuda |
🇲🇺 Mauritius |
| Top Personal Income Tax |
0.00%
|
20.00%
|
| Effective Top PIT Rate |
0.00%
|
20.00%
|
| Corporate Tax Rate |
25.00%
|
15.00%
|
| VAT / GST |
15.00% (ABST)
|
15.00% (VAT)
|
| Tax System |
No Income Tax |
Worldwide |
| Tax Treaties |
3 |
46 |
💰 INCOME TAX RATES
| Rate | Antigua and Barbuda | Mauritius |
|---|
| Top PIT Rate |
0.00%
|
20.00%
|
| Effective Top PIT |
0.00%
|
20.00%
|
| Capital Gains Tax |
—
|
0.00%
|
| CG Notes |
No capital gains tax. |
No capital gains tax in Mauritius. |
| SS Employee |
3.00% |
3.00% |
| SS Employer |
7.00% |
6.00% |
🏦 WITHHOLDING RATES
| Type | Antigua and Barbuda | Mauritius |
|---|
| Dividend WHT |
0.00%
|
0.00%
|
| Interest WHT |
0.00%
|
15.00%
|
| Royalty WHT |
0.00%
|
15.00%
|
📋 OTHER TAXES
| Tax | Antigua and Barbuda | Mauritius |
|---|
| Corporate Tax |
25.00%
|
15.00%
|
| Inheritance Tax |
—
|
—
|
| Wealth Tax |
—
|
—
|
🔧 TAX FEATURES
| Feature | Antigua and Barbuda | Mauritius |
|---|
| Personal Income Tax | No | Yes |
| Capital Gains Tax | No | No |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | No |
| Exit Tax | No | No |
| CFC Rules | No | No |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | Yes |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Antigua and Barbuda | Mauritius |
|---|
| Digital Nomad Tax Regime |
Yes |
No |
| Nomad Regime Details |
Nomad Digital Residence (NDR) program allows remote workers to live and work in Antigua for up to 2 years. |
— |
| Non-Dom Regime |
No |
No |
Active Special Tax Regimes
📅 RESIDENCY & FILING
| Detail | Antigua and Barbuda | Mauritius |
|---|
| Residency Threshold |
183 days |
183 days |
| Residency Rules |
Resident if present for 183+ days in a tax year. |
Tax resident if domiciled in Mauritius and has permanent place of abode there, or present for 183+ days in a year, or present for aggregate 270+ days in current and two preceding years. |
| Filing Deadline |
March 31 |
September 30 |
| Auto Extension |
No |
No |
| Filing Notes |
No personal income tax filing required. Corporate returns due March 31. |
Individual returns due by September 30 following the end of the income year (July-June). March 31 for those on calendar year. |