Antigua & Barbuda
Antigua & Barbuda has income tax at rates of up to 25%, but there is no capital gains tax and no inheritance tax. Corporate profits are taxed at 35%, but IBCs are exempted.
Most goods and services carry a sales tax of 15%.
The Alien Landholder’s Licence fee is 5%, and property sales are subject to stamp duty of 10%, split 2½% to the purchaser and the balance to the seller.
Antigua & Barbuda is a signatory to the Caricom treaty, and has a tax treaty with the UK. It is also party to a number of tax information exchange agreements.
