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AG

Antigua and Barbuda

Caribbean XCD

AG · ATG · #181 · 3 cities

Nomad score 54/100 Compare
Top income tax None None system
Corporate tax 25.0%
ABST 17.0% standard rate
Tax residency 183 days 4 tax treaties

Antigua and Barbuda tax profile

Data year: 2026

Tax system
None Antigua and Barbuda has no personal income tax; it was repealed effective 2016. Resident companies pay corporate income tax on worldwide profits. Employees still pay payroll levies (social security, medical benefits, and education levy) on local wages. Self-employed and partnership business income is taxed under the Unincorporated Business Tax, not as employment income.
Top PIT rate
No Income Tax
Corporate tax rate
25.0%
ABST
17.0%
Capital gains tax
No Capital Gains Tax
Social security (employee)
6.5%
Social security (employer)
9.5%
Social security cap (annual)
XCD 78,000
Dividend withholding
0.0%
Interest withholding
0.0%
Royalty withholding
0.0%
Treaty count
4
Tax authority: Inland Revenue Department Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate
XCD 0 and above 25.0%
Local currency: XCD

Tax residency

Days threshold
183 days
Residency rules
A person is generally treated as resident for tax purposes when present in Antigua and Barbuda for 183 or more days in a tax year. Non-residents with Antigua-sourced income (for example rental income) can still have local withholding or business-tax obligations.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
March 31
No personal income tax return is required. Unincorporated businesses file quarterly and annual UBT returns (annual return due 31 March). Companies file corporate income tax returns within three months of the fiscal year end (31 March for calendar-year companies).

Sources

Change history

    • VAT/GST rate 15 17
    • Nomad tax regime Yes No
    • Brackets updated

    refreshed ABST to 17%, social security to 9.5%/6.5% with XCD 78,000 cap, treaty count to 4, nomad tax flag false, sources and prose; verified 2026-10-09 (https://ird.gov.ag/wp-content/uploads/2021/07/Unincorporated-Business-Tax-FAQ.pdf; https://antiguanewsroom.com/abst-increases-from-15-to-17-from-today-january-1-2024-ird/; https://socialsecurity.gov.ag/media-release-pension-contribution-rate-adjustments/)

Related

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