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Antigua and Barbuda

We can help you incorporate in Antigua and Barbuda

International Business Corporation (Company limited by shares)

Antigua and Barbuda offers the traditional services of an Offshore Financial Center, including the formation of Antigua offshore companies, bank accounts and the provision of financial services.

Corporations incorporated under the International Business Company Act may be incorporated by either residents or non-residents and may invest in, trade with or provide services to persons within Antigua and Barbuda provided that they apply for a certificate and registration to do so.

There are no exchange controls on the monetary transactions of Antigua International Business Corporations and funds can be freely moved on and off the island.

As a former British colony, Antigua's legal system embodies the principle of English statutory and common law.

Antigua and Barbuda implemented the OECD's Automatic Exchange of Information for tax purposes (AEoI) and is conducting exchanges of information through Common Reporting Standard (CRS).


Corporate income tax – The Miscellaneous Amendments Act provides an amendment to the IBC Act by deleting articles 270-281 of the IBC Act which previously provided a tax exemption for IBCs. IBCs that are tax resident in Antigua (or constitute a permanent establishment in Antigua) would now be taxed on profits at the general tax rate of 25%. Capital gains are exempt from taxes but ordinary income (trading income), as well as dividend income, interest income and royalties are subject to tax.

However, if the Antigua IBC is not tax resident in Antigua or does not constitute a permanent establishment in Antigua, no tax in Antigua applies. An IBC will not be tax resident in Antigua and Barbuda as long as its place of effective management (the place where the directors make decisions e..g board meetings) is not in Antigua and Barbuda.

  • A permanent establishment can be constituted if -
    the company has a place of business, place of management, a branch, an office in Antigua (e.g. employees working in Antigua); and/or
  • the company has a dependent agent in Antigua who regularly exercises the authority to conclude contracts on behalf of the company in or from within Antigua.

Other taxes – Antigua and Barbuda does not levy direct personal taxes. Personal income, as well as, capital gains, net wealth and inheritances are not subject to taxation.

There is a real property tax from 0.1% up to 0.5% on the assessed market value of the property and a stamp tax on the sale of real property, which is 7.5% for the vendor and 2.5% for the purchaser. Non-residents sellers are subject to stamp tax of 5% on the appreciation in value of the real property.

Non-resident purchasers need to obtain an alien landholding license at 5% of the value of the property.

  • 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
  • 0% Offshore Income Tax Rate
  • 25% 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
  • 31 Tax Treaties

Country details

Antigua and Barbuda
St. John's
North America

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 on 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. Charles III is the present King of Antigua and Barbuda, having served in that position since the death of his mother, Elizabeth II. She had been the queen 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 the World Trade Organization (WTO),  WIPO, UNCTAD, among other international institutions.

Its main economic sector is tourism, which accounts for 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

Tax treaties Map



We can help you incorporate a International Business Corporation (Company limited by shares) in Antigua and Barbuda for $2,600.

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