Americas · Tax guide

Antigua and Barbuda

Antigua and Barbuda taxes company profits at 25% and charges Antigua and Barbuda Sales Tax (ABST) at 17%. Taxes are administered by the Inland Revenue Department.

Updated 2 October 2026 · 0 of 3 figures checked against official sources

Check your obligations

At a glance

Corporate income tax
25%

Resident companies

Antigua and Barbuda Sales Tax (ABST)
17%

Standard rate

Withholding on payments abroad
25%

Before treaty relief

Corporate income tax

Companies pay 25%. Quarterly instalments are paid, and the annual return is due by the end of March. Antigua and Barbuda has no personal income tax.

Antigua and Barbuda Sales Tax (ABST)

ABST is 17%. Returns are filed monthly by the 20th, with a different rate on hotel and telecoms services.

Payments abroad

Payments to non-residents carry 25% withholding unless a treaty lowers it. As a member of the Eastern Caribbean Currency Union, it uses the Eastern Caribbean dollar, pegged to the US dollar.

Key dates

  • By the 20th of each monthABST return
  • QuarterlyIncome tax instalments
  • End of MarchAnnual income tax return

Figures and sources

3 figures
  • Corporate income tax rate25%
    Income Tax Act
    Under professional review
  • ABST rate17%
    ABST Act
    Under professional review
  • Withholding on payments to non-residents25%
    Income Tax Act
    Under professional review

Indicative only. This assessment is a high-level overview of tax obligations in Antigua and Barbuda based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Antigua and Barbuda (a tax adviser in Antigua and Barbuda) before making compliance decisions.