Top income tax
None
None system
Corporate tax
25.0%
ABST
15.0%
standard rate
Tax residency
183 days
3 tax treaties
Antigua and Barbuda tax profile
Data year: 2025
- Tax system
- None Antigua and Barbuda has no personal income tax. Corporate tax applies to resident companies on worldwide income.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- 25.0%
- ABST
- 15.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 3.0%
- Social security (employer)
- 7.0%
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 3
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| XCD 0 | and above | 25.0% |
Tax flags
Nomad Tax Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present for 183+ days in a tax year.
- Exit tax
- No
- CFC rules
- No
- Nomad regime
- Nomad Digital Residence (NDR) program allows remote workers to live and work in Antigua for up to 2 years.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- Golden Harbors - AG Taxes (accessed Mar 23, 2026) No PIT, CIT 25%