Starting a business in
🇦🇬Antigua and Barbuda
Checked November 4, 2026 · How we score
Corporate tax
25%
Top income tax
0%
Setup from
$1,200
all-in, first year
Time to form
7 days
can be done remotely
Taxes in Antigua
| Corporate income tax | 25% 25% on resident companies' profits; banks and some sectors differ. International Business Corporations (IBCs) are exempt from local tax on foreign income under the IBC Act, with annual fees. Antigua's ABST applies to local supply. |
|---|---|
| Personal income tax (top) | 0% Most sources state personal income tax was abolished in 2016; some guides cite progressive rates for self-employed income (up to 25%), so confirm with the Inland Revenue Department. There is no capital gains tax (property transfer tax of 7.5% applies), wealth tax or inheritance tax. |
| Tax system | Territorial (foreign income untaxed) |
| Capital gains tax | 0% |
| Dividend withholding (non-residents) | 25% |
| VAT / GST | 17% |
| Social security | Antigua and Barbuda Sales Tax (ABST) is 17% (raised from 15% in 2024). Social security and medical benefits contributions apply to local payroll. Non-resident withholding on dividends, interest and royalties is reported between 0% and 25% depending on source, so verify with the IRD. |
Forming a company in Antigua
| Usual entity | International Business Corporation (IBC) or domestic company |
|---|---|
| Minimum capital | None |
| Setup cost (all-in) | $1,200–$3,000 |
| Annual running cost | $800–$2,500 |
| Time to incorporate | 7 days |
| Form remotely as a foreigner | Yes |
| Local director required | No |
| Local address required | Yes |
| Owners on public register | No |
| Statutory audit for small companies | No |
| Business banking for non-residents | Very hard |
Residency and visas
Citizenship by investment: US$230,000 National Development Fund contribution (family of up to four), real estate from US$300,000 or business investment from US$1.5M, plus processing and due diligence fees; a 5-day stay within the first five years is required. The Nomad Digital Residence visa allows 2-year stays for remote workers earning about US$50,000 a year. Thresholds were expected to be adjusted in 2026, so confirm with the CIU.
| Digital nomad visa | Nomad Digital Residence (NDR) visa, $4,167/month income |
|---|---|
| Golden visa | Yes, from $230k |
| Citizenship by investment | From $230k |
| Ease of residency for founders | 3/5 (1 = easiest) |
Special tax regimes
Citizenship by Investment (NDF)
Contribute US$230,000 to the National Development Fund (family of up to four), or invest in approved real estate or a business, for citizenship in about 3–6 months; a minimal residence requirement applies.
Nomad Digital Residence visa
Two-year residence permit for remote workers and their families earning around US$50,000 annually, with no Antigua tax on foreign income.
International Business Corporations
IBCs do not pay Antigua taxes on foreign-source income if they do not trade locally and meet substance requirements.
Pros and cons
Why founders pick Antigua
- Citizenship by investment from US$230,000, with low residency requirements
- No capital gains or inheritance tax
- Nomad Digital Residence visa for remote workers
- English common law and USD-pegged currency
Watch out for
- 25% corporate tax and 17% sales tax for local business
- Banks are hesitant with Antigua IBCs; Stripe is difficult
- CBI thresholds are being revised and subject to regional scrutiny
- Past EU/OECD listings and ongoing transparency reviews
Best for: Individuals seeking a second passport with a short residency requirement · Offshore IBCs and international trading structures · Remote workers who want a Caribbean base with a 2-year permit
Antigua: common questions
How much does Antigua and Barbuda citizenship cost?
The National Development Fund contribution is US$230,000 for a family of up to four, with higher amounts for larger families, plus due diligence and processing fees. Real estate starts at US$300,000 and business investment at US$1.5M. A short 5-day stay in the first five years is required.
Does Antigua and Barbuda have income tax?
Most sources report that personal income tax was abolished in 2016, though some commercial guides cite progressive rates for self-employed income, so confirm with the Inland Revenue Department. Companies pay 25% and ABST is 17%. There is no capital gains tax.
Is Antigua and Barbuda on the EU tax blacklist?
No. Antigua and Barbuda is not on the EU's Annex I blacklist or Annex II grey list as of the 9 October 2026 update. It has been listed before, and the EU continues to monitor its offshore regime and economic substance rules.
What is the Antigua digital nomad visa?
The Nomad Digital Residence (NDR) visa allows remote workers to live in Antigua and Barbuda for up to two years with an annual income of about US$50,000. Foreign income is not taxed locally.
Can I set up a company in Antigua remotely?
Yes, an IBC can be incorporated through a licensed registered agent with foreign directors and shareholders. Banking is the main difficulty, as few banks and payment processors serve Antigua IBCs.
Sources
- Antigua and Barbuda Citizenship by Investment Unit
- Antigua and Barbuda Inland Revenue Department
- Council of the EU: list of non-cooperative jurisdictions
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Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.