Antigua and Barbuda Tax System Guide in 2025: Benefits for Investors, Non-Residents and Residents
Antigua and Barbuda offers one of the most investor-friendly tax systems in the Caribbean, making it a preferred destination for global entrepreneurs and high-net-worth individuals. The country does not impose personal income tax, capital gains tax, inheritance tax, or wealth tax, allowing citizens and residents to retain more of their earnings and assets. Instead, government revenue is primarily generated through indirect taxes such as the Antigua and Barbuda Sales Tax (ABST), which is similar to VAT and levied at a standard rate of 15% on most goods and services. Corporate tax applies to local companies on profits earned within Antigua and Barbuda, generally at a rate of 25%











