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Antigua and Barbuda

Trust

Taxes

A trust established in Antigua and Barbuda may not be subject to local taxes applicable to the assets and income of the trust, provided that no residents of Antigua and Barbuda benefit from the trust and no physical assets are located there.

It must be noted that the choice of law of the trust would not be applicable to tax matters, which would be governed by the respective jurisdiction where the settlor, beneficiaries, assets or trustee are located, as applicable.

You should consult with your tax advisor or accountant to know the tax implications in your jurisdiction of residence when establishing a trust in Antigua and Barbuda, transfer assets to it and receive profits from said assets.

  • Offshore Income Tax Exemption
  • Offshore capital gains tax exemption
  • Offshore dividends tax exemption
  • CFC Rules
  • Thin Capitalisation Rules
  • Patent Box
  • Tax Incentives & Credits
  • Property Tax
  • Wealth tax
  • Estate inheritance tax
  • Transfer tax
  • Capital duties
  • - Offshore Income Tax Rate
  • - Corporate Tax Rate
  • 0% Capital Gains Tax Rate
  • 0% Dividends Received
  • 0% Dividends Withholding Tax Rate
  • 0% Interests Withholding Tax Rate
  • 0% Royalties Withholding Tax Rate
  • 0 Losses carryback (years)
  • 0 Losses carryforward (years)
  • 0% Personal Income Tax Rate
  • 0 Tax Treaties

Country details

Antigua and Barbuda
XCD
St. John's
North America
e n - A G
86754

Antigua and Barbuda is a Central American country part of the Commonwealth. Formed by several islands to the east of the Caribbean Sea. The country is located on the Lesser Antilles and borders the island of Guadalupe to the south, Montserrat to the southwest, Saint Kitts and Nevis to the west and San Bartolome to the northwest. Saint John, located in the island of Antigua, is its capital, its most populated city and its main port.  Its official currency is the East Caribbean Dollar (XCD), which is pegged to the US$ at a 2.7:1 ratio.

Antigua and Barbuda is a unitary, parliamentary, representative democratic monarchy, in which the Head of State is the Monarch who appoints the Governor General as vice-regal representative. Elizabeth II is the present Queen of Antigua and Barbuda, having served in that position since the islands' independence from the United Kingdom in 1981.

Antigua and Barbuda is a beneficiary of the U.S. Caribbean Basin Initiative that grants duty-free entry into the United States for many goods. It is a member of the Caribbean Community and Common Market (CARICOM) and the CARICOM Single Market and Economy (CSME). Antigua is a member of World Trade Organization (WTO),  WIPO, UNCTAD, among other international institutions.

Its main economic sector is the Tourism, which accounts approximately 60 percent of the GDP and 40 percent of investments. The agricultural sector is domestic oriented, mainly of sugar cane, cotton and fruits and considerably limited by its reduced water supply. Other important economic activities include oil refining, textile, carpentry, rum production, beer, cement, local crafts and furniture.

The country enjoys a high standard of living, well-educated workforce and high average life expectancy.

Antigua is also an offshore financial center, with a legal and tax framework advantageous for the establishment of International Business Companies, which are fully tax exempt, provided that no business is done within the territory. Antigua also offers an Economic Citizenship Program, where it is possible to obtain a second passport through an investment.

Tax treaties

Country Type Date Signed
Belgium TIEA 2009-12-07
Sint Maarten TIEA 2009-10-29
France TIEA 2010-03-26
United States TIEA 2001-12-06
Finland TIEA 2010-05-19
Guyana DTC  1994-07-06
Belize DTC  1994-07-06
Aruba TIEA 2010-08-30
Liechtenstein TIEA 2009-11-24
Saint Vincent and the Grenadines DTC  1994-07-06
Sweden TIEA 2010-05-19
Australia TIEA 2007-01-30
Dominica DTC  1994-07-06
Jamaica DTC  1994-07-06
Norway TIEA 2010-05-19
Trinidad and Tobago DTC  1994-07-06
Netherlands TIEA 2009-09-02
Denmark TIEA 2009-09-02
Portugal TIEA 2010-09-13
Switzerland DTC  1963-08-26
United Kingdom TIEA 2010-01-19
Grenada DTC  1994-07-06
Curaçao TIEA 2009-10-29
Ireland TIEA 2009-12-15
Barbados DTC  1994-07-06
Greenland TIEA 2010-05-19
Saint Kitts and Nevis DTC  1994-07-06
Saint Lucia DTC  1994-07-06
Iceland TIEA 2010-05-19
Germany TIEA 2010-10-19
Faroe Islands TIEA 2010-05-19

Procedures

We can help you incorporate a Trust in Antigua and Barbuda.
Please, contact us to request a free, no obligation consultation.