There is generally no personal income tax.
Depending on their income, sole traders pay tax at the rate of 0%, 8% and 25% (for income up to XCD 42 000 and up to and above XCD 186 000 respectively).
The corporate income tax rate is 25%.
The rate may be lower for some financial institutions.
There are no CFC rules in place.
The income of non-resident companies sourced in Antigua and Barbuda, including dividends, interest, and royalties, is subject to withholding tax at the rate of 25%.
Withholding tax may also be levied on other payments to non-residents.
Sales tax is similar to VAT.
The basic tax rate is 17%.
The rate for hotel accommodation is 12,5%.
Social security contributions are payable at the rate of 13,5% (5,75% by the employee and 7,75% by the employer) on the employment remuneration not exceeding XCD 78 000.
Tax is paid on land. The rates depend on the category and size of the land.
Tax is paid on the market value of real estate; the rates vary from 0,1% to 0,5% depending on the category of the land.
Stamp duty is levied on real estate transactions (7,5% payable by the seller and 2,5% by the buyer), as well as on some other transactions.
Antigua has entered into 12 Double Tax Treaties (DTT) and 17 Tax Information Exchange Agreements (TIEA) with the following jurisdictions:
12 DTTs: Barbados, Belize, Dominica, Jamaica, Grenada, Guyana, Saint Kitts and Nevis, Saint Lucia, Saint Vincent and the Grenadines, Jamaica, Sweden, Switzerland, Trinidad and Tobago..
18 TIEAs: Australia, Belgium, Denmark, Faroe Islands, Finland, France, Greenland, Iceland, Ireland, Liechtenstein, Netherlands, Netherlands Antilles, Norway, Portugal, Sweden, United Kingdom, United States, Aruba.
BEPS MLI: On June 18, 2025, Antigua and Barbuda signed the Multilateral Convention to Implement Tax Treaty-Related Measures to Prevent Base Erosion and Profit Shifting (MLI). The MLI is not yet in force for Antigua and Barbuda.
CRS MCAA: On October 29, 2015, Antigua and Barbuda signed the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information (CRS MCAA), under which Antigua and Barbuda receives information from its financial institutions and automatically exchanges this information with other jurisdictions on an annual basis. The automatic exchange began in September 2018.
CbC MCAA: On January 28, 2024, Antigua and Barbuda signed the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA), under which local banks collect and transmit foreign resident account information to their country's tax authorities, who then automatically exchange this information with the tax authorities of other participating countries.
There are generally no significant foreign exchange restrictions.
Special rules apply when making foreign exchange transactions.