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Caribbean
Lucky Nomads World Index
6.79 / 10
Global rank
=79
Corporate tax
25%
Personal tax
0%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies (incorporated in Antigua, registered as external companies, or managed and controlled there) are taxed on worldwide income. Non-resident companies are taxed only on Antigua-source income, with 25% withholding tax on dividends, interest, royalties and management fees. The former International Business Corporations (IBC) preferential tax regime under the IBC Act 1982 was abolished, with no grandfathering. IBCs are taxed at 25% where tax-resident or with a permanent establishment locally, and untaxed only where managed and controlled abroad with no local establishment.
Standard 25% corporate income tax on resident companies on worldwide income, paid in monthly instalments to the Inland Revenue Department. A reduced 22.5% rate applies to financial institutions registered under the Banking Act that keep residential mortgage rates at or below 7% or offer qualifying preferential small-business loans. A separate 10% Profit Tax (Windfall Tax) applies to commercial banks, insurance, petroleum and telecommunications companies.
Personal income tax basis. No personal income tax. The country has no national personal income tax.
Zero personal income tax for resident individuals since 2016, with no capital gains, inheritance or wealth taxes. Non-resident individuals face withholding tax at 25% on dividends, royalties and management fees, 20% on non-bank interest and 12.5% on rental income from property, with no withholding on bank deposit interest. The permanent residence scheme introduced in 1995 imposes a USD 20,000 annual levy on HNWI residents in exchange for tax residency, subject to a 30-day minimum presence and a permanent resident certificate.
Personal income tax was abolished in 2016, with the Unincorporated Business Tax effective from 1 July 2016. Sole-trader self-employment income is taxed at 0% up to , 8% from to and 25% above , with higher thresholds applying to partnerships.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Statutory 50-year tax holiday from incorporation under the International Business Corporations Act, 1982 (as amended).
Designated free trade and processing zone administered by zone.
Fiscal framework of the Antigua and Barbuda Special Economic Zone (ABSEZ) established by the Special Economic Zone Act No.
Discretionary investment concessions granted by Investment Certificate through the Antigua and Barbuda Investment Authority under the Investment…
Lump-sum tax regime attached to the Permanent Residency Programme (1995).
You either qualify for Antigua and Barbuda's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Antigua and Barbuda. Saved on your device.
Available
Antigua and Barbuda Citizenship by Investment Programme
Available
Available
Antigua and Barbuda lists several residency and mobility routes across residence by investment, work (employer sponsored), and remote work visas. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
3 programmes listed · 3 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Permanent Residency Programme (Tax Residency)
Employer-linked permits and skilled employment passes for hired professionals.
Work Permit (Labour Department)
Remote work or digital nomad style permits.
Nomad Digital Residence (NDR)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Antigua and Barbuda.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Antigua and Barbuda operates a standalone entry regime under the Immigration and Passport Act 2014, which defines the bona fide visitor and the classes of persons lawfully present. As a member of the Organisation of Eastern Caribbean States (OECS), it grants full free movement with an indefinite stay to nationals of OECS Protocol Member States, who may live and work on the islands. Membership of the wider Caribbean Community (CARICOM) does not create a general right of residence, and since Antigua and Barbuda has not joined the enhanced free movement launched by four member states in October 2025, other CARICOM nationals are granted a definite entry of up to six months, subject to standard immigration requirements, and may take up work only with a Caribbean Community Skills Certificate. Nationals of the European Union, the United Kingdom, the United States, Canada, Australia, New Zealand, Japan, Switzerland and most Commonwealth countries enter without a prior visa for holiday or business and may be admitted for up to six months, with the exact period set at the discretion of the immigration officer and recorded in the passport. Admission is conditional on a valid passport, a paid return or onward ticket, confirmation of accommodation, and evidence of sufficient funds to support the visitor during the stay. Visa-required nationals who hold a valid United States visa or permanent resident card, a Canadian visa or permanent resident card, a United Kingdom visa or resident card, or a Schengen visa or resident card are eligible for a tourist visa on arrival. This facility is granted for a single entry of up to thirty days at a fee of USD 100, is limited to tourism or casual visits, and is non-extendable and non-convertible. All other visa-required nationals must obtain an Electronic Entry Visa (eVisa) before travel through evisa.immigration.gov.ag, which the Immigration Department decides within roughly five to seven working days. A single-entry eVisa costs USD 100 and is valid for six months, a multiple-entry eVisa costs USD 200 and is valid for twelve months, and an eVisa is issued for tourism only. A visitor stamp never authorises employment. Business visits such as meetings and consultations are allowed for visa-exempt nationals, but any paid or unpaid work requires a separate work permit issued by the Labour Department, and a work permit holder remains a bona fide visitor with conditional permission to work rather than a resident. A bona fide visitor has no legal right of abode and no automatic right to remain, so an extension of stay of up to three additional months must be requested in person at the Immigration Department in Saint John's, supported by a valid passport, a completed extension form, a valid return ticket, medical insurance, and a completed sponsorship form. The sponsor gives a written undertaking to cover the maintenance and accommodation of the visitor and to ensure timely departure. A minor under eighteen must attend any extension application in person accompanied by a lawful parent or guardian, with a custody order required for a child.
Last reviewed:
The Nomad Digital Residence (NDR), launched in September 2020 for remote workers earning at least USD 50,000 per year from foreign sources, was discontinued by the Department of Immigration on 15 November 2025 and is closed to new applicants, so it no longer functions as a residence route. Current pathways for internationally mobile individuals centre on employment, the Permanent Residency Programme, and Citizenship by Investment. The employment route runs through a Work Permit issued by the Labour Department under Section F of the Labour Code (Cap. 27), employer-sponsored and renewable, with the Immigration Department separately endorsing the permit in the passport and governing stay. In February 2026 the Cabinet decided to centralise and strengthen oversight of work permit approvals, with the responsible Minister now assisted directly by Cabinet in reviewing and approving permits so that jobs created by economic expansion prioritise qualified national workers. Operational parameters reported alongside the reform, including a fourteen-day local advertising of the vacancy before any foreign hire and a target processing time of twenty-one days, await formal publication. Nationals of the Caribbean Community (CARICOM) who are gainfully employed have not been required to hold or pay for a work permit since 1 January 2023 under Articles 45 and 46 of the Revised Treaty of Chaguaramas, and the same exemption was extended by policy to gainfully employed nationals of the Dominican Republic. Nationals of Protocol Member States of the Organisation of Eastern Caribbean States (OECS) are exempt under the OECS free-movement regime, subject to ordinary immigration entry or registration formalities. The Permanent Residency Programme (PRP), established in 1995, targets high-net-worth individuals and confers tax residency conditional on meeting and maintaining the programme requirements rather than automatically. Applicants must demonstrate a minimum annual income of USD 100,000, maintain a permanent home in Antigua and Barbuda that is owned or leased with no statutory minimum value, spend at least thirty days per year in country, and pay a flat annual tax of USD 20,000 to the Inland Revenue Department (IRD) in lieu of any personal income tax on worldwide income. The programme is applied for and maintained on an annual basis rather than through a fixed multi-year certificate, and successful applicants receive a Certificate of Residency and a Tax Identification Number (TIN). The PRP is operationally distinct from the Citizenship by Investment (CBI) programme but compatible with it. For those building residence through physical presence, a Resident Permit becomes available after four years of lawful and uninterrupted residence, subject to a six-month continuity rule on absences and a valid work permit at the time of application on the employment route, or after one year of marriage to a citizen. The permit is granted for up to three years and renewable for up to three years at a time. The Department of Immigration classifies Resident Permits into Class A for work permit holders after four years, Class B for spouses of citizens after one year, Class C for students after one year, Class D for entrepreneurs and investors after two years, Class E for homeowners and retirees after two years, and Class F for persons of independent means after two years. A resident permit holder may apply for naturalisation after seven years of lawful residence, and Antigua and Barbuda allows dual citizenship with no renunciation requirement. Individuals seeking the fastest route can bypass the residence requirement entirely through the Citizenship by Investment programme, which grants citizenship on completion of one of the official qualifying options, including a National Development Fund contribution from USD 230,000, a University of the West Indies Fund contribution from USD 260,000 for larger families, approved real estate from USD 300,000, or a business investment from USD 1,500,000.
Last reviewed:
Antigua and Barbuda abolished personal income tax in 2016 under the Personal Income Tax (Amendment) Act 2016, leaving zero personal income tax on the worldwide income of resident individuals, no capital gains tax, no inheritance tax and no wealth tax. The Antigua and Barbuda Sales Tax (ABST), a value-added tax administered by the Inland Revenue Department under the Tax Administration and Procedures Act No. 12 of 2018, is the main consumption levy. Its standard rate rose from 15 percent to 17 percent on 1 January 2024 under the Revenue (Miscellaneous Provisions) Act No. 13 of 2023 and the Antigua and Barbuda Sales Tax (Amendment) Act No. 1 of 2024, with hotel and holiday accommodation moved to the same 17 percent rate on that date and zero rating on exports, basic foods, water and residential electricity. Property tax runs from 0.1 to 0.5 percent of assessed market value, and a separate cumulative levy on undeveloped land held by non-citizens rises from 5 percent in year one to 20 percent from year four. Non-resident companies face a 25 percent withholding tax on Antigua-source dividends, interest, royalties and management fees, and relief is available only under the narrow comprehensive treaty network, which the OECD records as four agreements covering the CARICOM multilateral treaty, Switzerland, the United Kingdom and the United Arab Emirates. Sweden, Norway and Denmark are information-exchange partners only and do not reduce withholding tax. Self-employment income under the unincorporated business tax remains taxed on a sliding scale from 0 to 25 percent by bracket. Corporate income tax is 25 percent, charged on resident companies on their worldwide income, with a 22.5 percent rate for financial institutions that keep residential mortgage rates at or below 7 percent or lend to small businesses below the prime rate. A separate 10 percent Profit Tax, also called a Windfall Tax, applies to commercial banking institutions, insurance companies, petroleum companies and telecommunications companies. The former International Business Corporation (IBC) offshore regime no longer offers a blanket tax holiday. With effect from 31 December 2018 the tax-exemption provisions of the International Business Corporations Act (Cap. 222) were repealed, so an IBC that is tax resident in Antigua and Barbuda or maintains a permanent establishment there is taxed at the standard 25 percent rate, while an IBC with neither Antigua and Barbuda tax residence nor a local permanent establishment generally falls outside domestic corporate income tax on its foreign-source income, though Antigua-source income and withholding tax rules can still apply. The Forum on Harmful Tax Practices records the IBC regime and the international banking regime as abolished with no grandfathering. The Free Trade and Processing Zone administered by zone.gov.ag still exempts licensed entities from taxes on qualifying activities carried out within the zone, on imports of machinery and raw materials, on profit repatriation and on employee earnings, with Social Security, Medical Benefits and Education Levy contributions excepted. Discretionary investment concessions shifted sharply on 30 November 2025, when the Cabinet terminated all existing tax concessions, required businesses and active projects to reapply from 1 December 2025, and capped any new concession at a maximum of three years. The Permanent Residency Programme of 1995 works as both an immigration route and a special tax regime, applying a flat annual charge of USD 20,000 to the Inland Revenue Department in lieu of any personal income tax on worldwide income, with no marginal brackets, alongside a local abode requirement, a minimum physical presence of 30 days per year and a tax identification number. Antigua and Barbuda signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS on 18 June 2025, becoming the 105th signatory, and the BEPS Bill 2025, published on 26 February 2025 and scheduled to take effect on 1 January 2026, would introduce country-by-country reporting under BEPS Action 13 and transfer pricing rules for multinational groups above EUR 750 million in revenue. The jurisdiction has not enacted a Qualified Domestic Minimum Top-Up Tax.
Last reviewed:
The banking sector is regulated by the Eastern Caribbean Central Bank (ECCB) under the Banking Act 2015 (No. 10 of 2015), with the Financial Services Regulatory Commission (FSRC) supervising non-bank financial institutions and international business corporations. The Eastern Caribbean dollar has been pegged to the United States dollar at per US dollar since 1976, and there are no foreign exchange controls, so capital can be repatriated freely, although dividends, interest and royalties paid to non-residents can still attract withholding tax. The commercial banking landscape consolidated sharply in 2021: Scotiabank transferred its Antigua operations to Eastern Caribbean Amalgamated Bank (ECAB) on 1 September 2021 and Royal Bank of Canada transferred its operations to Antigua Commercial Bank, now ACB Caribbean, on 1 April 2021. The banks now serving residents and non-residents are ECAB, ACB Caribbean, Caribbean Union Bank and Global Bank of Commerce, alongside the regional CIBC FirstCaribbean. Opening an account as a non-resident involves standard enhanced due diligence, typically a certified passport or identity document, proof of address, documented source of funds or wealth, the purpose of the account and a banking reference, with heightened scrutiny for politically exposed persons under the Money Laundering (Prevention) Act 1996 (No. 9 of 1996) and its subsequent amendments. Processing times and the exact reference requirements vary by institution rather than following a single fixed standard. Antigua and Barbuda signed a Foreign Account Tax Compliance Act (FATCA) intergovernmental agreement with the United States in 2016, in force since 7 June 2017, which makes reporting on United States account holders mandatory, and it implemented the Common Reporting Standard through its Automatic Exchange of Financial Account Information framework enacted in 2016 and 2017, with first automatic exchanges in 2018. The jurisdiction sits on neither the Financial Action Task Force (FATF) grey list nor the black list and is rated compliant or largely compliant on 36 of the 40 FATF Recommendations, though its offshore banking sector drew heavy scrutiny in the late 1990s, when a United States Treasury advisory flagged roughly fifty licensed offshore banks, a population sharply reduced since under strengthened supervision. Beyond deposit banking, foreign nationals may buy real estate but must obtain a Non-Citizens Land Holding Licence, which under the Non-Citizens Land Holding Regulation Act (CAP 293) as amended in 2020 carries stamp duty of 7 percent of market value for a freehold acquisition, with lower rates on qualifying leases, and this licence is waived for buyers acquiring through an approved Citizenship by Investment real estate project. Non-citizens holding undeveloped land also pay a non-citizens undeveloped land tax of 10 to 20 percent of the land value depending on the holding period under the Non-Citizens Undeveloped Land Tax Act (CAP 294). Digital asset activity is licensed under a dedicated framework, the Digital Assets Business Act 2020 (No. 16 of 2020) and the Digital Assets Business Regulations 2021 administered by the Office of National Drug and Money Laundering Control Policy (ONDCP), so crypto businesses need a licence rather than operating outside regulation. The ECCB central bank digital currency pilot known as DCash closed on 12 January 2024 and development of its successor DCash 2.0 was suspended in February 2026 in favour of a regional fast payment system. International business corporations under the International Business Corporations Act remain ring-fenced from domestic commerce with residents while operating free of exchange controls on their offshore activity.
Last reviewed:
V.C. Bird International Airport (ANU) on Antigua is the main aviation hub, with direct connections to North American gateways including New York, Miami and Toronto, seasonal service to Atlanta, and to London Gatwick and Heathrow on British Airways and Virgin Atlantic, alongside regional Caribbean routes operated by carriers including InterCaribbean Airways, Caribbean Airlines and LIAT20. Fixed fibre broadband is widely available, led by the government-owned Antigua Public Utilities Authority (APUA) inet Fibre as the dominant fixed provider, with Digicel and FLOW also offering fibre-to-the-home, and advertised residential speeds range from around 50 Mbps to several hundred Mbps depending on operator and tier. Mobile service is 4G across both islands, with no widespread 5G network as of 2026. Coworking capacity is limited, centred on Wadadli Spaces in Saint John's (around 1,200 square feet of flex desks, private meeting rooms and event space on Herbert Road), with hotels and cafes serving as informal alternatives for remote workers. English is the working language and the legal system is based on English common law, with final appeals to the Judicial Committee of the Privy Council in London and the Caribbean Court of Justice holding only original jurisdiction on CARICOM treaty matters for Antigua and Barbuda. Cost of living sits in the upper Caribbean range, with monthly rent for a one-bedroom apartment in Saint John's typically USD 1,000 to USD 1,800 outside resort zones and a mid-range restaurant meal around USD 25 to USD 40 per person, while grocery costs are elevated by heavy import dependency. Healthcare is delivered by the public Sir Lester Bird Medical Centre (formerly Mount St John's Medical Centre) and a network of private clinics, with serious cases often requiring overseas medical evacuation, so insurance covering evacuation is strongly advised. The United States Department of State rates Antigua and Barbuda at Level 1, exercise normal precautions, reaffirmed in May 2026, with reported crime mostly opportunistic property theft and standard urban precautions advisable. The economy carries concentration risk on tourism, with tourism receipts equivalent to around 47 percent of GDP in 2024, and high exposure to hurricanes, illustrated by the near-total destruction of housing stock on Barbuda by Hurricane Irma in 2017. The IMF Article IV consultation concluded in 2026 estimates real GDP growth near 3 percent in 2025 and about 2.8 percent for 2026, with public debt around 68 percent of GDP in 2025 down from roughly 101 percent in 2020, converging toward the Eastern Caribbean regional benchmark of 60 percent before 2035, while elevated gross financing needs and significant Paris Club and domestic arrears continue to constrain fiscal flexibility. Institutional considerations include a historical reputation as an offshore financial centre under OECD scrutiny, ongoing base erosion and profit shifting implementation pressure, and a limited tax treaty network anchored on the CARICOM multilateral Double Taxation Agreement, which gives Antigua and Barbuda treaty coverage with ten other CARICOM jurisdictions, with few comprehensive bilateral treaties beyond the region.
Last reviewed:
Antigua and Barbuda is a residence proposition, not a corporate booking centre, and confusing the two is the most common framing error an adviser makes here. The value sits on the individual side. Zero personal income tax combined with the Permanent Residency Programme flat charge produces one of the lightest personal tax footprints in the Caribbean for a mobile holder who accepts minimal presence and an offshore-tinted reputation. What no longer carries the proposition is the corporate layer. The International Business Corporation (IBC) tax exemption that once defined Antigua as an offshore vehicle hub was repealed at the end of 2018 with no grandfathering, so any pitch built on a blanket corporate tax holiday is selling a dead regime. The logic that survives is residence based and narrow, and an adviser who anchors a client on the old corporate benefit rather than on the personal position commits a structural error. The direction of travel is one-way tightening, and the timing verdict depends on which side of the proposition a client sits. For a personal-side holder the answer is go now rather than wait, since the 2016 abolition of personal income tax and the Permanent Residency Programme sit untouched by the recent wave and remain the stable core. For anyone with a corporate or discretionary-concession footprint the window has already closed. The Cabinet terminated all existing tax concessions in late 2025 and capped new ones at three years, centralised work permit approvals in early 2026 behind a local advertising requirement, and advanced the Base Erosion and Profit Shifting agenda through a signed multilateral convention and an implementing bill. Antigua is migrating from quiet offshore to monitored offshore, so substance and reporting demands on any corporate vehicle should be expected to keep rising over the next 24 months rather than stabilise. Against direct comparators Antigua occupies a defined slot on price and personal tax, not on corporate structuring. Saint Kitts and Nevis offers a comparable Caribbean Citizenship by Investment (CBI) from USD 250,000 with no flat-tax residency obligation. Dominica runs the lowest Caribbean CBI at USD 200,000 but no formalised flat-tax scheme for high-net-worth individuals, while Grenada and Saint Lucia pair CBI with residency without a structured flat-tax regime. That leaves Antigua close to unique in the region on the combination of CBI and a codified 30-day flat-tax residency. Where it loses is treaty depth. Its comprehensive network runs to four agreements only, covering the CARICOM multilateral treaty, Switzerland, the United Kingdom and the United Arab Emirates, so a client extracting dividends or royalties through treaty relief should look to Cyprus, Malta or Mauritius. On presence, the 30-day threshold undercuts the Cyprus 60-day and United Arab Emirates 90-day tests and sits well below the Monaco 183-day default, while Saint Kitts and Nevis runs no day-count residency test at all, so minimal presence is the one dimension where Antigua is genuinely best in class. The risk profile is moderate and concentrated rather than diffuse. The reputational vector, historically the loudest, is now the least acute, because with the corporate exemption abolished and the jurisdiction off both Financial Action Task Force lists the offshore legacy is more a perception drag than a live compliance liability. The real risks are macro and fiscal. Tourism accounts for close to half of output and the islands carry material hurricane exposure, a pairing that leaves the economy structurally fragile to a single bad season. Public debt has fallen sharply from its pandemic peak toward the regional benchmark, but elevated gross financing needs and legacy arrears keep fiscal room thin, so a client should not treat the current tax settings as permanently locked. Banking access for a non-resident is a friction question rather than a barrier, heavier than Singapore, Switzerland or the UAE yet workable with clean source-of-funds documentation. The proposition fits a specific profile. An internationally mobile individual in the USD 5 million to USD 20 million band who wants Caribbean tax residency at minimal presence, a Commonwealth passport with broad visa-free reach across Schengen and the United Kingdom, and a low-friction English-speaking base on a US-dollar peg is the natural client, and the Permanent Residency Programme with optional Citizenship by Investment is the clean route. It does not fit an ultra-high-net-worth client above USD 50 million who needs deep treaty coverage, a multinational group chasing Qualified Domestic Minimum Top-Up Tax certainty, an operator who needs onshore banking flexibility, or a family that requires best-in-class healthcare on island rather than by evacuation. The sharper alternatives are Cyprus on a 60-day plus non-domicile basis for treaty access, the United Arab Emirates on a Golden Visa plus free-zone footing for substance, Saint Kitts for a CBI without an annual charge, and Monaco for pure residency prestige at higher cost.
Last reviewed:
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
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Your tax bill on worldwide income in Antigua and Barbuda: 20,000 USD a year. Flat. 30 days on the ground. The Permanent Residency Programme is one of the simplest tax residen…

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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Caribbean
Lucky Nomads World Index
6.79 / 10
Global rank
=79
Corporate tax
25%
Personal tax
0%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies (incorporated in Antigua, registered as external companies, or managed and controlled there) are taxed on worldwide income. Non-resident companies are taxed only on Antigua-source income, with 25% withholding tax on dividends, interest, royalties and management fees. The former International Business Corporations (IBC) preferential tax regime under the IBC Act 1982 was abolished, with no grandfathering. IBCs are taxed at 25% where tax-resident or with a permanent establishment locally, and untaxed only where managed and controlled abroad with no local establishment.
Standard 25% corporate income tax on resident companies on worldwide income, paid in monthly instalments to the Inland Revenue Department. A reduced 22.5% rate applies to financial institutions registered under the Banking Act that keep residential mortgage rates at or below 7% or offer qualifying preferential small-business loans. A separate 10% Profit Tax (Windfall Tax) applies to commercial banks, insurance, petroleum and telecommunications companies.
Personal income tax basis. No personal income tax. The country has no national personal income tax.
Zero personal income tax for resident individuals since 2016, with no capital gains, inheritance or wealth taxes. Non-resident individuals face withholding tax at 25% on dividends, royalties and management fees, 20% on non-bank interest and 12.5% on rental income from property, with no withholding on bank deposit interest. The permanent residence scheme introduced in 1995 imposes a USD 20,000 annual levy on HNWI residents in exchange for tax residency, subject to a 30-day minimum presence and a permanent resident certificate.
Personal income tax was abolished in 2016, with the Unincorporated Business Tax effective from 1 July 2016. Sole-trader self-employment income is taxed at 0% up to , 8% from to and 25% above , with higher thresholds applying to partnerships.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Statutory 50-year tax holiday from incorporation under the International Business Corporations Act, 1982 (as amended).
Designated free trade and processing zone administered by zone.
Fiscal framework of the Antigua and Barbuda Special Economic Zone (ABSEZ) established by the Special Economic Zone Act No.
Discretionary investment concessions granted by Investment Certificate through the Antigua and Barbuda Investment Authority under the Investment…
Lump-sum tax regime attached to the Permanent Residency Programme (1995).
You either qualify for Antigua and Barbuda's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for Antigua and Barbuda. Saved on your device.
Available
Antigua and Barbuda Citizenship by Investment Programme
Available
Available
Antigua and Barbuda lists several residency and mobility routes across residence by investment, work (employer sponsored), and remote work visas. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
3 programmes listed · 3 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Permanent Residency Programme (Tax Residency)
Employer-linked permits and skilled employment passes for hired professionals.
Work Permit (Labour Department)
Remote work or digital nomad style permits.
Nomad Digital Residence (NDR)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Antigua and Barbuda.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Antigua and Barbuda operates a standalone entry regime under the Immigration and Passport Act 2014, which defines the bona fide visitor and the classes of persons lawfully present. As a member of the Organisation of Eastern Caribbean States (OECS), it grants full free movement with an indefinite stay to nationals of OECS Protocol Member States, who may live and work on the islands. Membership of the wider Caribbean Community (CARICOM) does not create a general right of residence, and since Antigua and Barbuda has not joined the enhanced free movement launched by four member states in October 2025, other CARICOM nationals are granted a definite entry of up to six months, subject to standard immigration requirements, and may take up work only with a Caribbean Community Skills Certificate. Nationals of the European Union, the United Kingdom, the United States, Canada, Australia, New Zealand, Japan, Switzerland and most Commonwealth countries enter without a prior visa for holiday or business and may be admitted for up to six months, with the exact period set at the discretion of the immigration officer and recorded in the passport. Admission is conditional on a valid passport, a paid return or onward ticket, confirmation of accommodation, and evidence of sufficient funds to support the visitor during the stay. Visa-required nationals who hold a valid United States visa or permanent resident card, a Canadian visa or permanent resident card, a United Kingdom visa or resident card, or a Schengen visa or resident card are eligible for a tourist visa on arrival. This facility is granted for a single entry of up to thirty days at a fee of USD 100, is limited to tourism or casual visits, and is non-extendable and non-convertible. All other visa-required nationals must obtain an Electronic Entry Visa (eVisa) before travel through evisa.immigration.gov.ag, which the Immigration Department decides within roughly five to seven working days. A single-entry eVisa costs USD 100 and is valid for six months, a multiple-entry eVisa costs USD 200 and is valid for twelve months, and an eVisa is issued for tourism only. A visitor stamp never authorises employment. Business visits such as meetings and consultations are allowed for visa-exempt nationals, but any paid or unpaid work requires a separate work permit issued by the Labour Department, and a work permit holder remains a bona fide visitor with conditional permission to work rather than a resident. A bona fide visitor has no legal right of abode and no automatic right to remain, so an extension of stay of up to three additional months must be requested in person at the Immigration Department in Saint John's, supported by a valid passport, a completed extension form, a valid return ticket, medical insurance, and a completed sponsorship form. The sponsor gives a written undertaking to cover the maintenance and accommodation of the visitor and to ensure timely departure. A minor under eighteen must attend any extension application in person accompanied by a lawful parent or guardian, with a custody order required for a child.
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The Nomad Digital Residence (NDR), launched in September 2020 for remote workers earning at least USD 50,000 per year from foreign sources, was discontinued by the Department of Immigration on 15 November 2025 and is closed to new applicants, so it no longer functions as a residence route. Current pathways for internationally mobile individuals centre on employment, the Permanent Residency Programme, and Citizenship by Investment. The employment route runs through a Work Permit issued by the Labour Department under Section F of the Labour Code (Cap. 27), employer-sponsored and renewable, with the Immigration Department separately endorsing the permit in the passport and governing stay. In February 2026 the Cabinet decided to centralise and strengthen oversight of work permit approvals, with the responsible Minister now assisted directly by Cabinet in reviewing and approving permits so that jobs created by economic expansion prioritise qualified national workers. Operational parameters reported alongside the reform, including a fourteen-day local advertising of the vacancy before any foreign hire and a target processing time of twenty-one days, await formal publication. Nationals of the Caribbean Community (CARICOM) who are gainfully employed have not been required to hold or pay for a work permit since 1 January 2023 under Articles 45 and 46 of the Revised Treaty of Chaguaramas, and the same exemption was extended by policy to gainfully employed nationals of the Dominican Republic. Nationals of Protocol Member States of the Organisation of Eastern Caribbean States (OECS) are exempt under the OECS free-movement regime, subject to ordinary immigration entry or registration formalities. The Permanent Residency Programme (PRP), established in 1995, targets high-net-worth individuals and confers tax residency conditional on meeting and maintaining the programme requirements rather than automatically. Applicants must demonstrate a minimum annual income of USD 100,000, maintain a permanent home in Antigua and Barbuda that is owned or leased with no statutory minimum value, spend at least thirty days per year in country, and pay a flat annual tax of USD 20,000 to the Inland Revenue Department (IRD) in lieu of any personal income tax on worldwide income. The programme is applied for and maintained on an annual basis rather than through a fixed multi-year certificate, and successful applicants receive a Certificate of Residency and a Tax Identification Number (TIN). The PRP is operationally distinct from the Citizenship by Investment (CBI) programme but compatible with it. For those building residence through physical presence, a Resident Permit becomes available after four years of lawful and uninterrupted residence, subject to a six-month continuity rule on absences and a valid work permit at the time of application on the employment route, or after one year of marriage to a citizen. The permit is granted for up to three years and renewable for up to three years at a time. The Department of Immigration classifies Resident Permits into Class A for work permit holders after four years, Class B for spouses of citizens after one year, Class C for students after one year, Class D for entrepreneurs and investors after two years, Class E for homeowners and retirees after two years, and Class F for persons of independent means after two years. A resident permit holder may apply for naturalisation after seven years of lawful residence, and Antigua and Barbuda allows dual citizenship with no renunciation requirement. Individuals seeking the fastest route can bypass the residence requirement entirely through the Citizenship by Investment programme, which grants citizenship on completion of one of the official qualifying options, including a National Development Fund contribution from USD 230,000, a University of the West Indies Fund contribution from USD 260,000 for larger families, approved real estate from USD 300,000, or a business investment from USD 1,500,000.
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Antigua and Barbuda abolished personal income tax in 2016 under the Personal Income Tax (Amendment) Act 2016, leaving zero personal income tax on the worldwide income of resident individuals, no capital gains tax, no inheritance tax and no wealth tax. The Antigua and Barbuda Sales Tax (ABST), a value-added tax administered by the Inland Revenue Department under the Tax Administration and Procedures Act No. 12 of 2018, is the main consumption levy. Its standard rate rose from 15 percent to 17 percent on 1 January 2024 under the Revenue (Miscellaneous Provisions) Act No. 13 of 2023 and the Antigua and Barbuda Sales Tax (Amendment) Act No. 1 of 2024, with hotel and holiday accommodation moved to the same 17 percent rate on that date and zero rating on exports, basic foods, water and residential electricity. Property tax runs from 0.1 to 0.5 percent of assessed market value, and a separate cumulative levy on undeveloped land held by non-citizens rises from 5 percent in year one to 20 percent from year four. Non-resident companies face a 25 percent withholding tax on Antigua-source dividends, interest, royalties and management fees, and relief is available only under the narrow comprehensive treaty network, which the OECD records as four agreements covering the CARICOM multilateral treaty, Switzerland, the United Kingdom and the United Arab Emirates. Sweden, Norway and Denmark are information-exchange partners only and do not reduce withholding tax. Self-employment income under the unincorporated business tax remains taxed on a sliding scale from 0 to 25 percent by bracket. Corporate income tax is 25 percent, charged on resident companies on their worldwide income, with a 22.5 percent rate for financial institutions that keep residential mortgage rates at or below 7 percent or lend to small businesses below the prime rate. A separate 10 percent Profit Tax, also called a Windfall Tax, applies to commercial banking institutions, insurance companies, petroleum companies and telecommunications companies. The former International Business Corporation (IBC) offshore regime no longer offers a blanket tax holiday. With effect from 31 December 2018 the tax-exemption provisions of the International Business Corporations Act (Cap. 222) were repealed, so an IBC that is tax resident in Antigua and Barbuda or maintains a permanent establishment there is taxed at the standard 25 percent rate, while an IBC with neither Antigua and Barbuda tax residence nor a local permanent establishment generally falls outside domestic corporate income tax on its foreign-source income, though Antigua-source income and withholding tax rules can still apply. The Forum on Harmful Tax Practices records the IBC regime and the international banking regime as abolished with no grandfathering. The Free Trade and Processing Zone administered by zone.gov.ag still exempts licensed entities from taxes on qualifying activities carried out within the zone, on imports of machinery and raw materials, on profit repatriation and on employee earnings, with Social Security, Medical Benefits and Education Levy contributions excepted. Discretionary investment concessions shifted sharply on 30 November 2025, when the Cabinet terminated all existing tax concessions, required businesses and active projects to reapply from 1 December 2025, and capped any new concession at a maximum of three years. The Permanent Residency Programme of 1995 works as both an immigration route and a special tax regime, applying a flat annual charge of USD 20,000 to the Inland Revenue Department in lieu of any personal income tax on worldwide income, with no marginal brackets, alongside a local abode requirement, a minimum physical presence of 30 days per year and a tax identification number. Antigua and Barbuda signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS on 18 June 2025, becoming the 105th signatory, and the BEPS Bill 2025, published on 26 February 2025 and scheduled to take effect on 1 January 2026, would introduce country-by-country reporting under BEPS Action 13 and transfer pricing rules for multinational groups above EUR 750 million in revenue. The jurisdiction has not enacted a Qualified Domestic Minimum Top-Up Tax.
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The banking sector is regulated by the Eastern Caribbean Central Bank (ECCB) under the Banking Act 2015 (No. 10 of 2015), with the Financial Services Regulatory Commission (FSRC) supervising non-bank financial institutions and international business corporations. The Eastern Caribbean dollar has been pegged to the United States dollar at per US dollar since 1976, and there are no foreign exchange controls, so capital can be repatriated freely, although dividends, interest and royalties paid to non-residents can still attract withholding tax. The commercial banking landscape consolidated sharply in 2021: Scotiabank transferred its Antigua operations to Eastern Caribbean Amalgamated Bank (ECAB) on 1 September 2021 and Royal Bank of Canada transferred its operations to Antigua Commercial Bank, now ACB Caribbean, on 1 April 2021. The banks now serving residents and non-residents are ECAB, ACB Caribbean, Caribbean Union Bank and Global Bank of Commerce, alongside the regional CIBC FirstCaribbean. Opening an account as a non-resident involves standard enhanced due diligence, typically a certified passport or identity document, proof of address, documented source of funds or wealth, the purpose of the account and a banking reference, with heightened scrutiny for politically exposed persons under the Money Laundering (Prevention) Act 1996 (No. 9 of 1996) and its subsequent amendments. Processing times and the exact reference requirements vary by institution rather than following a single fixed standard. Antigua and Barbuda signed a Foreign Account Tax Compliance Act (FATCA) intergovernmental agreement with the United States in 2016, in force since 7 June 2017, which makes reporting on United States account holders mandatory, and it implemented the Common Reporting Standard through its Automatic Exchange of Financial Account Information framework enacted in 2016 and 2017, with first automatic exchanges in 2018. The jurisdiction sits on neither the Financial Action Task Force (FATF) grey list nor the black list and is rated compliant or largely compliant on 36 of the 40 FATF Recommendations, though its offshore banking sector drew heavy scrutiny in the late 1990s, when a United States Treasury advisory flagged roughly fifty licensed offshore banks, a population sharply reduced since under strengthened supervision. Beyond deposit banking, foreign nationals may buy real estate but must obtain a Non-Citizens Land Holding Licence, which under the Non-Citizens Land Holding Regulation Act (CAP 293) as amended in 2020 carries stamp duty of 7 percent of market value for a freehold acquisition, with lower rates on qualifying leases, and this licence is waived for buyers acquiring through an approved Citizenship by Investment real estate project. Non-citizens holding undeveloped land also pay a non-citizens undeveloped land tax of 10 to 20 percent of the land value depending on the holding period under the Non-Citizens Undeveloped Land Tax Act (CAP 294). Digital asset activity is licensed under a dedicated framework, the Digital Assets Business Act 2020 (No. 16 of 2020) and the Digital Assets Business Regulations 2021 administered by the Office of National Drug and Money Laundering Control Policy (ONDCP), so crypto businesses need a licence rather than operating outside regulation. The ECCB central bank digital currency pilot known as DCash closed on 12 January 2024 and development of its successor DCash 2.0 was suspended in February 2026 in favour of a regional fast payment system. International business corporations under the International Business Corporations Act remain ring-fenced from domestic commerce with residents while operating free of exchange controls on their offshore activity.
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V.C. Bird International Airport (ANU) on Antigua is the main aviation hub, with direct connections to North American gateways including New York, Miami and Toronto, seasonal service to Atlanta, and to London Gatwick and Heathrow on British Airways and Virgin Atlantic, alongside regional Caribbean routes operated by carriers including InterCaribbean Airways, Caribbean Airlines and LIAT20. Fixed fibre broadband is widely available, led by the government-owned Antigua Public Utilities Authority (APUA) inet Fibre as the dominant fixed provider, with Digicel and FLOW also offering fibre-to-the-home, and advertised residential speeds range from around 50 Mbps to several hundred Mbps depending on operator and tier. Mobile service is 4G across both islands, with no widespread 5G network as of 2026. Coworking capacity is limited, centred on Wadadli Spaces in Saint John's (around 1,200 square feet of flex desks, private meeting rooms and event space on Herbert Road), with hotels and cafes serving as informal alternatives for remote workers. English is the working language and the legal system is based on English common law, with final appeals to the Judicial Committee of the Privy Council in London and the Caribbean Court of Justice holding only original jurisdiction on CARICOM treaty matters for Antigua and Barbuda. Cost of living sits in the upper Caribbean range, with monthly rent for a one-bedroom apartment in Saint John's typically USD 1,000 to USD 1,800 outside resort zones and a mid-range restaurant meal around USD 25 to USD 40 per person, while grocery costs are elevated by heavy import dependency. Healthcare is delivered by the public Sir Lester Bird Medical Centre (formerly Mount St John's Medical Centre) and a network of private clinics, with serious cases often requiring overseas medical evacuation, so insurance covering evacuation is strongly advised. The United States Department of State rates Antigua and Barbuda at Level 1, exercise normal precautions, reaffirmed in May 2026, with reported crime mostly opportunistic property theft and standard urban precautions advisable. The economy carries concentration risk on tourism, with tourism receipts equivalent to around 47 percent of GDP in 2024, and high exposure to hurricanes, illustrated by the near-total destruction of housing stock on Barbuda by Hurricane Irma in 2017. The IMF Article IV consultation concluded in 2026 estimates real GDP growth near 3 percent in 2025 and about 2.8 percent for 2026, with public debt around 68 percent of GDP in 2025 down from roughly 101 percent in 2020, converging toward the Eastern Caribbean regional benchmark of 60 percent before 2035, while elevated gross financing needs and significant Paris Club and domestic arrears continue to constrain fiscal flexibility. Institutional considerations include a historical reputation as an offshore financial centre under OECD scrutiny, ongoing base erosion and profit shifting implementation pressure, and a limited tax treaty network anchored on the CARICOM multilateral Double Taxation Agreement, which gives Antigua and Barbuda treaty coverage with ten other CARICOM jurisdictions, with few comprehensive bilateral treaties beyond the region.
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Antigua and Barbuda is a residence proposition, not a corporate booking centre, and confusing the two is the most common framing error an adviser makes here. The value sits on the individual side. Zero personal income tax combined with the Permanent Residency Programme flat charge produces one of the lightest personal tax footprints in the Caribbean for a mobile holder who accepts minimal presence and an offshore-tinted reputation. What no longer carries the proposition is the corporate layer. The International Business Corporation (IBC) tax exemption that once defined Antigua as an offshore vehicle hub was repealed at the end of 2018 with no grandfathering, so any pitch built on a blanket corporate tax holiday is selling a dead regime. The logic that survives is residence based and narrow, and an adviser who anchors a client on the old corporate benefit rather than on the personal position commits a structural error. The direction of travel is one-way tightening, and the timing verdict depends on which side of the proposition a client sits. For a personal-side holder the answer is go now rather than wait, since the 2016 abolition of personal income tax and the Permanent Residency Programme sit untouched by the recent wave and remain the stable core. For anyone with a corporate or discretionary-concession footprint the window has already closed. The Cabinet terminated all existing tax concessions in late 2025 and capped new ones at three years, centralised work permit approvals in early 2026 behind a local advertising requirement, and advanced the Base Erosion and Profit Shifting agenda through a signed multilateral convention and an implementing bill. Antigua is migrating from quiet offshore to monitored offshore, so substance and reporting demands on any corporate vehicle should be expected to keep rising over the next 24 months rather than stabilise. Against direct comparators Antigua occupies a defined slot on price and personal tax, not on corporate structuring. Saint Kitts and Nevis offers a comparable Caribbean Citizenship by Investment (CBI) from USD 250,000 with no flat-tax residency obligation. Dominica runs the lowest Caribbean CBI at USD 200,000 but no formalised flat-tax scheme for high-net-worth individuals, while Grenada and Saint Lucia pair CBI with residency without a structured flat-tax regime. That leaves Antigua close to unique in the region on the combination of CBI and a codified 30-day flat-tax residency. Where it loses is treaty depth. Its comprehensive network runs to four agreements only, covering the CARICOM multilateral treaty, Switzerland, the United Kingdom and the United Arab Emirates, so a client extracting dividends or royalties through treaty relief should look to Cyprus, Malta or Mauritius. On presence, the 30-day threshold undercuts the Cyprus 60-day and United Arab Emirates 90-day tests and sits well below the Monaco 183-day default, while Saint Kitts and Nevis runs no day-count residency test at all, so minimal presence is the one dimension where Antigua is genuinely best in class. The risk profile is moderate and concentrated rather than diffuse. The reputational vector, historically the loudest, is now the least acute, because with the corporate exemption abolished and the jurisdiction off both Financial Action Task Force lists the offshore legacy is more a perception drag than a live compliance liability. The real risks are macro and fiscal. Tourism accounts for close to half of output and the islands carry material hurricane exposure, a pairing that leaves the economy structurally fragile to a single bad season. Public debt has fallen sharply from its pandemic peak toward the regional benchmark, but elevated gross financing needs and legacy arrears keep fiscal room thin, so a client should not treat the current tax settings as permanently locked. Banking access for a non-resident is a friction question rather than a barrier, heavier than Singapore, Switzerland or the UAE yet workable with clean source-of-funds documentation. The proposition fits a specific profile. An internationally mobile individual in the USD 5 million to USD 20 million band who wants Caribbean tax residency at minimal presence, a Commonwealth passport with broad visa-free reach across Schengen and the United Kingdom, and a low-friction English-speaking base on a US-dollar peg is the natural client, and the Permanent Residency Programme with optional Citizenship by Investment is the clean route. It does not fit an ultra-high-net-worth client above USD 50 million who needs deep treaty coverage, a multinational group chasing Qualified Domestic Minimum Top-Up Tax certainty, an operator who needs onshore banking flexibility, or a family that requires best-in-class healthcare on island rather than by evacuation. The sharper alternatives are Cyprus on a 60-day plus non-domicile basis for treaty access, the United Arab Emirates on a Golden Visa plus free-zone footing for substance, Saint Kitts for a CBI without an annual charge, and Monaco for pure residency prestige at higher cost.
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Your tax bill on worldwide income in Antigua and Barbuda: 20,000 USD a year. Flat. 30 days on the ground. The Permanent Residency Programme is one of the simplest tax residen…

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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