🇦🇬 Antigua and Barbuda tax

• On: Net business income (sales minus business expenses)
• Who: Sole proprietorships, partnerships and other unincorporated businesses
• Limit: XCD 42k/yr ≈ $16k

Self-employed business income is taxed on net income at 0% up to EC$42,000, 8% to EC$186,000 and 25% above for a sole trader. ¹

Taxed on

Net business income (sales minus business expenses)

Who it applies to

• Sole proprietorships, partnerships and other unincorporated businesses; non-nationals register with a self-employed work permit.

Exclusions

• Personal domestic expenses are not deductible.

Limits

• XCD 42,000 a year (≈ $15,600) · Sole trader chargeable income taxed at 0% up to this amount; 8% from EC$42,001 to EC$186,000; 25% above EC$186,000.

Visas

Self-employed foreigners need a self-employed work permit to register.

Other taxes

Non-resident owners of Antigua rental property pay 12.5% withholding on rental income. Annual registration fee is EC$0 to EC$400 by gross income. ABST registration is required at taxable turnover of EC$300,000.

Checked against official sources on 10 Oct 2026, some details partly verifiedChange log

• On: Employment and other personal income

Personal income tax applied from April 2005 to June 2016 and was then repealed; self-employed income is taxed under the Unincorporated Business Tax from 1 July 2016. ^{1 2}

Taxed on

Employment and other personal income

Tax residence

The IRD home page still lists personal income tax among the taxes it administers.

Visas

Citizenship by investment and the Nomad Digital Residence authorisation do not set tax residence; no tax relief is attached to either.

Checked against official sources on 10 Oct 2026, some details partly verifiedChange log

• On: Selling price of goods and services
• Limit: XCD 300k/yr ≈ $111k

ABST is a value-added tax at a 15% standard rate on goods and services; registration is required at taxable turnover of EC$300,000. ³

Taxed on

Selling price of goods and services

Exclusions

• Financial services, medical services, prescription medicines, educational services and local transport are exempt.

Limits

• XCD 300,000 a year (≈ $111,000) · Annual taxable turnover requiring ABST registration.

Checked against official sources on 10 Oct 2026, some details partly verifiedChange log

• On: No personal income tax on employment or investment income
• Limit: XCD 42k/yr ≈ $16k

Antigua and Barbuda abolished personal income tax in 2016 (2026 Budget Statement), so employment, investment and other foreign-source income of individuals is not subject to a personal income tax; self-employed and partnership business income is instead taxed under the Unincorporated Business Tax, with 0% on the first XCD 42,000 (≈ $15,600) for a sole trader, 8% from XCD 42,001 (≈ $15,600) to 186,000 and 25% above XCD 186,000 (≈ $68,900). ^{4 5 2}

Taxed on

No personal income tax on employment or investment income. Unincorporated Business Tax applies to self-employed business income from sole proprietorships, partnerships and other unincorporated businesses.

Who it applies to

• Individuals without an unincorporated business are not subject to a personal income tax.

Exclusions

• Unincorporated business income (sole traders, partnerships) is taxable under UBT.
• Corporations pay corporation tax, and the Antigua and Barbuda Sales Tax, property tax and other levies apply.

Limits

• XCD 42,000 a year (≈ $15,600) · Sole trader UBT chargeable-income band taxed at 0%; 8% applies from 42,001 to 186,000 and 25% above 186,000
• XCD 186,000 a year (≈ $68,900) · Sole trader UBT chargeable income above this amount is taxed at 25%

Tax residence

No personal income tax residence test applies; UBT registration depends on carrying on an unincorporated business.

Visas

Citizenship by investment or residence status does not change the absence of personal income tax; UBT applies to those who carry on business in the country.

Other taxes

The Inland Revenue Department administers the Antigua and Barbuda Sales Tax, Unincorporated Business Tax, corporation tax, property tax and entertainment tax.

Checked against official sources on 10 Oct 2026Change log