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Antigua and Barbuda Taxation

Antigua and Barbuda Taxation

Brand: Antigua and Barbuda
Category: Tax Jurisdiction

Rating

The overall rating is based on review by third parties and our experts

8.3
  • Global Tax Friendly 10 / 10
  • Inheritance Tax Friendly 10 / 10
  • Easy to Citizenship 8 / 10
  • Financial Secret Score 7 / 10
  • R. Estate Tax Friendly 9 / 10
  • Gift Tax Friendly 10 / 10
  • Anti-Aml Index 4 / 10

Non-resident legal entities pay tax on profits received within the state.

Information

Investment Basis

Currency Eastern Caribbean Dollar
Accounting Principles IFRS, Parent company
Individual Worldwide Tax Basis No Worldwide Tax
Fast Track Citizenship

Individual Taxation

Starting Taxable Income None
Starting Income Tax Rate None
Highest Income Tax Rate None
No Individual Capital Gain Tax

Inheritance, Gift, Net Worth, Dividend, Interest Taxation

No Net Worth Tax
No Gift Tax
No Inheritance Tax
Dividend Tax 25%
Interest Tax 25%, nonresident

Corporate Taxation

Income Tax Rate 25%
Branch Tax Rate 25%
No Capital Gain Tax

Withholding Taxation for Nonresidents

Dividends (Company) 25%
Interest (Company) 25%
Royalties (Company) 25%
Fees for Technical Services (Company) 25%
Dividends (Individual) 25%
Interest (Individual) 25%
Royalties (Individual) 25%
Fees for Technical Services (Individual) 25%

Withholding Taxation for Residents

Dividends (Company) 0%
Interest (Company) 0%
Royalties (Company) 0%
Fees for Technical Services (Company) 0%
Dividends (Individual) 0%
Interest (Individual) 0%
Royalties (Individual) 0%
Fees for Technical Services (Individual) 0%

Real Estate

Transfer Tax 7.5%
Real Property Tax 0.1%-0.5%

Value Added Tax

Standard Rate 15%
Reduced Rate 0%/12.5%

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