Antigua & Barbuda

Last update: 2026-06-02
AG XCD$ English
Pros
Absence of personal income tax on local and worldwide income for tax residents.
Robust Citizenship by Investment program providing increased global mobility and strategic residency options.
Minimal capital controls and unrestricted repatriation of profits for international business operations.
Cons
High vulnerability to natural disasters and significant reliance on expensive, imported fossil fuels.
Occasional administrative delays and lack of transparency within certain government procurement processes.
Elevated cost of living and high operational expenses due to heavy dependence on imports.
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 2.9 VERY LOW TAX
i 2 CRYPTO HAVEN
i 2 PRIVACY GRADE
i 0.9 EASY CITIZENSHIP
i 0.5 HOLDING
i 0.5 DIVIDEND PIPELINE
VERYLOW TAX 2.9/10 HOLDING 0.5/10 DIVIDENDPIPELINE 0.5/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10 EASYCITIZENSHIP 0.9/10
01/08

Will Antigua & Barbuda tax what you earn?

income tax tax residency territorial system

NO. Antigua & Barbuda doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will Antigua & Barbuda tax what you own?

capital gains wealth tax inheritance dividends interest

NO. Antigua & Barbuda doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
ZERO TAX
Rate
0%
Antigua and Barbuda abolished personal income tax for residents in April 2016. There is no capital gains tax, wealth tax, or inheritance tax for individuals. The Digital Assets Business Act (DABA) 2020 provides a regulatory framework for digital asset businesses but does not impose taxes on individual holdings or trades.
Crypto-to-cryptoi
NEUTRAL
a swap is not a taxable realisation event
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in Antigua & Barbuda?

corporate tax criminal liability public registry VAT IP box

YES. Antigua & Barbuda has no corporate income tax and no criminal liability for misuse of corporate assets: fiscally and legally weightless. The catch: corporate registries are public, so your name as shareholder shows up in a search portal. The state doesn't tax you and doesn't prosecute you; it just exposes you.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
NO CRIMINAL LIABILITY
N/A - Civil Matter / Companies Act 1995
In Antigua and Barbuda, a Common Law jurisdiction, the misuse of corporate assets by a sole shareholder-director of a solvent company is treated as a civil breach of fiduciary duty under the Companies Act 1995 (Sections 97-99) rather than a criminal offense. Under the Larceny Act (Cap. 241), criminal theft requires 'dishonesty' and a lack of 'consent' from the owner; because the sole shareholder is the 'mind and will' of the company, their consent is legally attributed to the company, precluding criminal charges for theft or conversion as long as the company is solvent and no creditors are defrauded.
Shareholders privacyi
PUBLIC PAYWALL
Intellectual Property and Commerce Office (ABIPCO)
Directors privacyi
PUBLIC PAYWALL
Intellectual Property and Commerce Office (ABIPCO)
Incorporation costi
Private Limited Company
Private Limited Company
Government Registration Fee (Certificate of Incorporation) USD 185
Name Reservation and Filing Fees USD 56
Professional Incorporation Service (Legal & Administrative) USD 1,778
Total USD 2,019
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is Antigua & Barbuda good for your holding company?

treaty network participation exemption withholding

NO. Antigua & Barbuda doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
TERRITORIAL
Corporates
WORLDWIDE
Individuals: territorial — foreign-source income generally untaxed. Corporates: worldwide.
Participation exemptioni
NONE
no dividend participation exemption regime
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · AG 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with AG.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Antigua & Barbuda?

exit tax territorial system dual citizenship

LITTLE. Coming and going from Antigua & Barbuda is cheap. The country runs a territorial system (foreign income stays foreign), and there's no exit tax on departure. You leave with what you came in with, plus whatever you earned abroad while you were here.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
naturalised citizens may keep their existing nationality
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Antigua & Barbuda protect your privacy?

info exchange corporate registries

NOT AT ALL. Antigua & Barbuda has signed every exchange framework that matters and operates a public corporate registry. Whatever you do here (earn, hold, structure) is reportable, accessible, or both. Privacy is not the strategy in this jurisdiction.

Multilateral reporting frameworks 3/10 active · 4 pending
CRS
2018
CARF
FATCA
2014
MLI
2025
BEPS
MAAC
2018
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Antigua & Barbuda itself a liability?

blacklists FATF standing

YES. Antigua & Barbuda sits on multiple major blacklists. Counterparties routinely apply anti-abuse rules, higher withholding, or refuse the transaction entirely. The jurisdiction itself is the risk, regardless of the substance of what you're doing inside it.

Blacklist exposure Listed by 3 authorities
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Antigua & Barbuda?

press freedom crypto CBDC EU

Not enough data to assess civil liberties and financial freedom in Antigua & Barbuda.

Press freedom · RSF indexi
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Antigua & Barbuda. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.