Antigua and Barbuda tax system 2026
The tax system in Antigua and Barbuda is widely recognized as one of the most attractive and business friendly in the Caribbean region. The country does not impose personal income tax, which means individuals are not taxed on their salaries, wages, or worldwide earnings. This policy makes Antigua and Barbuda especially appealing for investors, entrepreneurs, and high net worth individuals who wish to optimize their tax obligations while enjoying a stable and secure living environment. In addition to the absence of income tax, the country does not levy capital gains tax, wealth tax, inheritance tax, or taxes on global income, giving citizens and residents far more financial freedom compared to traditional tax jurisdictions.
1. Personal Taxation in Antigua and Barbuda
Antigua and Barbuda is known for having one of the Caribbean’s most favorable personal tax systems. This is one of the main reasons why global investors choose the country for second citizenship.
No Personal Income Tax
One of the most attractive features is the complete absence of personal income tax. Whether you earn income locally or abroad, Antigua does not require individuals to pay income tax. This includes:
For investors, entrepreneurs, and digital nomads, this offers major financial freedom. You don’t need to report or pay taxes on your worldwide income, which makes managing your finances much easier and stress-free.
No Capital Gains Tax
Profits generated from the sale of property, stocks, crypto, or other assets are tax-free. This makes Antigua highly attractive for:
Because there is no tax on capital gains, investors can buy property, hold it long-term, and sell it without paying taxes on the profit.
No Wealth or Net Worth Tax
Antigua and Barbuda does not impose any wealth tax. Whether you hold millions or billions in assets, the government does not require a yearly tax on your wealth. This is a major advantage compared to high-tax countries that tax worldwide net worth.
No Inheritance or Estate Tax
Inheritance is fully tax free in Antigua. When parents pass assets to children, there is no estate tax, inheritance tax, or gift tax. This attracts families looking for long term generational wealth planning.
2. Corporate Taxation and Business Environment
Antigua and Barbuda provides a competitive and business friendly corporate tax framework.
Standard Corporate Income Tax
Local companies typically pay 25% corporate income tax on profits. However, many exemptions and special programs exist for international businesses.
International Business Companies (IBCs)
IBCs are ideal for online businesses consulting companies trading companies IP holding structures and wealth management entities
Tax Incentives for Investors
The government offers various incentives under the Fiscal Incentives Act and Hotel Aid Act. Eligible companies may receive:
3. Property Taxes in Antigua and Barbuda
Property ownership is a key part of the Citizenship by Investment Program (CIP), especially through the real estate route.
Property Tax Rates
Property taxes in Antigua are calculated based on property value:
These rates are significantly lower than in the U.S., Canada, or the UK.
No Capital Gains Tax on Property Sales
Whether a citizen or investor sells property, the profit is not taxed.
Stamp Duty
When selling property, the following applies:
For CIP approved properties, developers often cover part of this cost.
Rental Income
There is no tax on rental income, making Antigua attractive for:
4. VAT System (Value Added Tax)
The VAT system is a key component of Antigua’s taxation structure.
Standard VAT Rate
The standard VAT rate in Antigua and Barbuda is 15%.
Reduced and Zero Rates
please note that businesses collecting VAT must register and file regular reports. finally, Antigua and Barbuda offers one of the world’s most attractive tax systems for investors, entrepreneurs, and families seeking financial freedom. With zero income tax, no capital gains tax, no inheritance tax, and low property taxes, the country provides an environment that supports long-term wealth planning and global mobility. you can read complete guide by clicking this link.