🎉 NO Personal Income Tax!
Antigua and Barbuda has had zero personal income tax since 2016. No capital gains tax, no inheritance tax, no wealth tax. The government raises revenue through ABST (sales tax), import duties, business tax, and stamp duty.
📊 Tax System Overview
Antigua and Barbuda's tax system is one of the most favorable in the Caribbean. Currency: East Caribbean Dollar (EC$). 1 USD = 2.70 EC$.
Direct Taxes
Personal Income Tax
0% None!
Corporate Tax
25%
Business Tax (Share Co.)
40%
Business Tax (Non-Share)
25%
Capital Gains Tax
0% Exempt
Inheritance / Estate
0% Exempt
Wealth Tax
0% Exempt
Indirect Taxes
ABST (Sales Tax)
15%
ABST (Hotels)
12.5%
Import Duties
5% – 70%
Customs Service Tax
5%
Customs Surcharge
3%
Insurance Tax
3%
Property Tax
0.2% – 0.5%
📌 Tax Residency:
To be considered a tax resident, an individual must spend at least 183 days per year in the country. Tax residents pay NO tax on local or foreign income. Non-residents are also not taxed on Antigua-sourced passive income like interest and dividends (with some exceptions).
💰 Import Duty Rates by Category
Category
Duty Rate
Notes
Food & Agricultural Products
~35%
High protective tariff
Daily Necessities
~20%
Common consumer goods
Building Materials
~25%
Cement, steel, etc.
Large Machinery
~5%
Industrial equipment
Luxury / Protected Goods
Up to 70%
Alcohol, tobacco, vehicles
🧾 ABST Calculator (Antigua & Barbuda Sales Tax)
ABST is the equivalent of VAT/GST in Antigua and Barbuda. Standard rate: 15%. Hotel accommodation: 12.5%.
Calculate total landed cost including customs duty, consumption tax, customs surcharge, customs service tax, and ABST.
EC$
🏠 Stamp Duty & Property Tax Calculator
Calculate stamp duty on real estate transactions and annual property tax.
EC$
👥 Social Security Contributions
Social security covers medical benefits, work injury, and old age pensions. Applies to all workers aged 16–60.
EC$
📌 Coverage:
Medical benefits, work injury compensation, disability, old age pension, survivors' benefits. Both employer and employee contribute equally at 2.5% each.