Antigua & Barbuda — Taxes

Personal income: none Antigua & Barbuda abolished personal income tax in 2016 and has not reintroduced it: individuals pay no tax on income, salary, dividends, interest or capital gains. Together with St Kitts & Nevis, it is one of the two Caribbean citizenship jurisdictions that genuinely levy no personal income tax — a distinction worth making, because Grenada, St Lucia and Dominica all do tax personal income. For someone acquiring Antigua citizenship by investment and relocating, this is the core tax attraction.

Corporate tax Companies are treated differently from individuals: a resident company pays corporate income tax at 25% on its profit, with exemptions available for certain sectors and international business. So the zero-tax headline is personal, not corporate — basing an active company here does not automatically escape tax.

Indirect tax (ABST) Consumption is taxed even where income is not. The Antigua and Barbuda Sales Tax (ABST), the local VAT, applies at a standard rate of 15%, with reduced or zero rates for some essentials, alongside import duties. Day-to-day spending therefore carries tax.

What is not taxed Beyond income, there is no capital gains tax, no wealth tax and no inheritance or estate tax. A property tax applies to real estate. The absence of income and succession taxes is what makes Antigua attractive for holding and passing on personal wealth.

Citizenship is not tax residency An Antigua passport does not make you tax-resident there, and it does not remove obligations to a country that taxes on citizenship, such as the United States. Tax residency follows real presence and personal ties — as our guide to second citizenship and taxes explains. Compare the five programmes on our citizenship comparator and see the wider picture on Caribbean citizenship by investment. See our methodology for how each figure is verified.