Antigua and Barbuda taxes 2026: no tax on worldwide income

The main point in two words

Antigua and Barbuda has no personal income tax. It was abolished in 2016. Completely. This means: the government does not take anything from salaries, business profits, dividends, interest on deposits, rental income, or pensions.

And importantly - there is no tax on worldwide income. That is, money you earn outside the country is not touched by the island.

Next comes a pleasant list of what else doesn't exist:

• no capital gains tax (if you sell an asset for more - the difference is not taxed);
• no inheritance tax;
• no wealth tax;
• no gift tax.

But - and this is the key point of the entire article - an Antigua passport in itself does not make you a tax resident here. We will discuss this below. First, let's sort out what exactly is taxed and what is not.

Why is there no income tax here

Until 2016, there was income tax on the island. Then the government abolished it - decided to make the country more attractive for business and investors. The logic is simple: let people come, open companies, spend money, and the treasury fills up through other taxes.

And these "other taxes" do exist. The government lives on VAT, customs duties, property tax, stamp duty, and contributions from local companies. So "no taxes" is a myth. Taxes exist. There is just no one specific tax - personal income tax.

For a person who earns mainly abroad, the difference is enormous. The island does not see or tax their income. For someone who lives and works on the island itself, the tax burden is also light - but they still pay indirect taxes when buying goods and services.

What taxes don't exist in Antigua

Let's collect in one place everything that doesn't exist on the island for individuals. This is the main reason why wealthy people choose this country.

The picture is pleasant. But a conversation requires showing the other side - what taxes are actually paid on the island. This is covered in the next section.

What taxes actually exist in Antigua

To dispel any illusions, here are the real taxes that operate on the island.

• VAT (called ABST here) - tax on goods and services. Base rate approximately 15%. For certain categories (for example, hotel services or some goods) there may be different rates. It is paid by anyone who purchases anything on the island.
• Property tax - approximately 0.1-0.5% of the assessed value of the property per year. Paid equally by both locals and foreign owners.
• Stamp duty on real estate transactions. Buyer pays approximately 2.5% of the valuation, seller - approximately 7.5%.
• Corporate tax - standard 25% for local companies (lower rates apply to certain sectors).
• Social insurance contributions - if you have hired employees or work officially on the island.

The conclusion is simple. If you buy property here and live - you pay for property and purchases. If you run a business as a local company - you pay corporate tax. But on personal income - zero.

What "no tax on worldwide income" means and why it is rare

This deserves attention because the term sounds complex, but the meaning is simple.

Most countries tax their tax residents on worldwide income. This means: wherever you earned money - at home or abroad - the country takes its tax from the entire amount. This applies in Russia, most European countries, and the USA.

Antigua does not do this. Even if you become a tax resident here, the country does not tax income earned outside its borders. Your business in another country, your investments on foreign exchanges, your rental income abroad - the island does not tax these.

This is why such jurisdictions are valued by entrepreneurs with international income. But next comes the most important warning in this entire article.

Citizenship is not tax residency

This is the idea worth reading the article for. Remember it.

An Antigua passport grants you citizenship. But it does not automatically make you a tax resident of the island. Tax residency is about where you actually live and how many days per year you spend there. Usually the key threshold is 183 days in the country per year.

If you obtain an Antigua passport but continue to live, say, in the UK, Europe or Russia, your tax residency remains where you actually live. And you pay taxes according to the rules of that country, not Antigua's rules.

In other words, Antigua citizenship is not a "button" that turns off your home taxes. It is a mobility tool: greater freedom of movement, a second passport, a backup option. And the island's tax benefit is real only for those who actually change their country of residence.

How this works for Russians -

Specifically for those who pay taxes in Russia. It is important here not to build illusions.

As long as you remain tax resident in your home country (in many countries, simplified, that means spending 183 days or more a year there), you pay tax under its rules. An Antigua passport does not change this. Income is taxed in your country of residence as required by its law.

Antigua citizenship is not a tax evasion scheme. If you are promised "get a passport and don't pay taxes at home" - that is false and a risk for you.

What the passport actually gives you:

• a second document and freedom of movement;
• a basis for changing tax residency - but only if you actually relocate and change your country of residence;
• a backup option for your family.

Many home countries allow it too, including the UK, the US, Canada and Russia. You must notify the Ministry of Internal Affairs of its possession (approximately within 60 days). This is an obligation, not a formality.

How to become a tax resident of Antigua

Since citizenship and residency are different things, the logical question is: how do you become a tax resident of the island?

The key principle is physical presence. As a rule, you need to spend at least 183 days per year on the island. That is, actually live here most of the time, not just hold a passport.

This is not a formal checkbox. Tax residency is a change of center of life. Where you live, where your family is, where you spend time, where your daily life is. If all of this moves to Antigua - then the island's tax logic begins to work for you in full measure.

For many, it is precisely the combination of mild climate, peace, and zero income tax that becomes the reason to actually relocate. But this is already a personal decision about where to live - and you make it, not a document.

Property taxes on the island

Many come to Antigua citizenship through property purchase. Therefore, it is worth understanding what taxes here are related to housing.

Annual property tax is approximately 0.1-0.5% of the assessed property value. The rate depends on the type and valuation. This is relatively low by global standards.

Stamp duty applies to transactions. The buyer pays approximately 2.5% of the assessed value, the seller pays approximately 7.5%. These figures should be clarified at the time of the transaction, as they may change.

Important: there is no capital gains tax on real estate sales here. In other words, if a property increases in value and you sell it, the state does not tax the difference. This is an advantage for investors.

For more details on purchasing property on the island, see the article on Real estate in Antigua.

Business taxes

If you plan not just to live but to conduct business on the island, the picture is somewhat different.

Local companies pay corporate tax—standardly 25% of profits. For certain sectors (for example, banks, insurance, telecom), rates may differ.

There is VAT (ABST)—approximately 15% on goods and services. If your business sells anything on the island, you work with this tax.

Plus mandatory social insurance contributions for employees—paid by both employer and employee.

In other words, for business there is no "tax haven." The zero rate applies to personal income, not local company profits. These are different things and are often confused. If your income is international and bypasses the local company, then personal tax burden is close to zero.

Antigua compared to other Caribbean countries

Caribbean countries with citizenship programs share similar tax philosophies—almost everywhere there is no personal income tax. However, details differ.

Antigua stands out because income tax here is actually abolished by law, rather than simply absent in practice. Plus the absence of worldwide income tax even for residents—this is a strong position.

What's important to understand: tax advantage is not a reason to choose a country. Much more important are passport strength, which family members can be included, timelines, and program costs. Taxes are a pleasant bonus, not the main argument.

If you're interested in comparing specifically the strength and benefits of the passport, see the article on Second Antigua passport.

Common mistakes and myths

There is much confusion around Antigua taxes. Let's clarify the main misconceptions.

• "I'll get a passport and stop paying taxes at home." No. You pay taxes where you are tax resident. A passport by itself does not change residency.
• "There are no taxes on the island at all." No. There is VAT, property tax, stamp duty, and corporate tax. There is no personal income tax specifically.
• "This is a tax evasion scheme." No. This is a legitimate mobility tool. Evading taxes through a passport is illegal and dangerous.
• "Tax benefits work immediately." Only if you genuinely change your country of residence and become a resident of another jurisdiction.

a understanding of these matters saves you stress and money. And helps you make the right decision.

Who this really suits

Let's build a profile of someone for whom Antigua's tax side really matters.

• An entrepreneur with international income who is ready to change their country of residence.
• An investor who wants to protect assets and pass them to children without inheritance tax.
• Someone who needs a backup passport and freedom of movement—here taxes are simply a bonus.
• Someone who plans to actually relocate and live on the island most of the year.

And for whom will the benefit be limited? For someone who remains living in their own country and does not intend to change residency. For them, Antigua is primarily mobility and a second document, not a way to reduce taxes at home.

Understanding which path to citizenship suits you specifically is helped by analyzing The cost of Antigua citizenship.

Briefly on Antigua taxes—summary

Let's gather this into a simple and picture.

What doesn't exist: Personal income tax, worldwide income tax, capital gains tax, inheritance tax, gift tax, and wealth tax.

What does exist: VAT approximately 15%, property tax 0.1-0.5%, stamp duty on transactions, corporate tax 25% for local companies.

The main point: Citizenship is not tax residency. A passport provides mobility. Tax benefits work when you genuinely change your country of residence.

If you want to review your situation and understand what your specific scenario will give you, it's best to discuss details with an expert. It's free and carries no obligations.

Discuss your situation with a BRIDGES GLOBAL expert

How to Obtain an Antigua Passport

Taxes are a consequence. But it all starts with citizenship. You can obtain an Antigua passport through investment – this is a legal and straightforward path.

Two main options: a non-refundable contribution to a state fund or purchase of approved real estate with retention for several years. The process is conducted remotely; you do not need to relocate during the application period. The timeline is typically several months.

An Antigua passport provides visa-free access to the Schengen area, the United Kingdom, and many other countries. However, this is not an EU passport – it is important to understand the difference .

Detailed information about the document itself and its validity is in the guide on Antigua and Barbuda Passport. And a complete breakdown of the program and conditions is on the page Antigua Citizenship by Investment.

Expert Review: What to Look For

Tax matters are where it is easiest to believe in attractive promises. Therefore, before making a decision, you should verify several points with an expert.

Check your current tax residency status and how many days per year you spend in your country. This determines where you actually pay taxes. Clarify whether you plan to relocate – this affects whether the island's tax benefits will apply. And be sure to consider the obligation to notify the Ministry of Internal Affairs of dual citizenship if you are from Russia.

An expert will help you distinguish real benefits from marketing promises and build a plan for your specific situation.