Antigua and Barbuda tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Antigua and Barbuda tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 9 November 2026. Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Antigua and Barbuda | 8.5%† | 0%† | 0%† | 0%† | not computed | not computed |
† This figure rests on a Deloitte tax summary, not on the statute itself. The summary is the only source on file for it.
Rent: not computed. Chargeable sole-trader business rent requires classification.
Crypto gains: not computed. Investment gains versus business activity unresolved.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Antigua and Barbuda?
The top rate on a salary is 8.5%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included.
How are capital gains taxed in Antigua and Barbuda?
Antigua and Barbuda does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Antigua and Barbuda?
In our model Antigua and Barbuda charges no tax on dividends or interest received by a resident individual.
How is crypto taxed in Antigua and Barbuda?
In our model Antigua and Barbuda does not tax a private investor's gain on crypto assets.
Does Antigua and Barbuda tax foreign income?
Generally no. Antigua and Barbuda taxes income from sources in Antigua and Barbuda. Income from abroad is generally outside the tax, with exceptions.
Does Antigua and Barbuda have a wealth tax?
No. Antigua and Barbuda has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Antigua and Barbuda have an exit tax for individuals?
No. In our model Antigua and Barbuda does not tax an individual's unrealised gains when the individual moves abroad.
What programmes does the Antigua and Barbuda profile list?
CBI — National Development Fund Donation (information only; not numerically modelled); CBI — Real Estate Investment (information only; not numerically modelled). A citizenship, a residence permit or a company incentive is not by itself a personal tax concession: the ordinary tax rules and the taxpayer's eligibility still apply.
When do you become tax resident in Antigua and Barbuda?
The Antigua and Barbuda day test (Income Tax Act residence definition used by Unincorporated Business Tax): at least 183 days in the calendar basis period; other statutory routes apply. The 183-day result describes the statutory residence definition used by the remaining individual business tax. Employment income is exempt. Abode, adjacent-year continuity, and the specific permanent-resident-certificate route need separate facts.
Residence decides whether Antigua and Barbuda taxes you on these rates. See the Antigua and Barbuda day-count test and count your own days.
Sources
The Antigua and Barbuda profile cites 8 sources for these rules, 7 of them from a government or a statute.
- 2025 contribution change, SI60/2016; employee split in employer guidance · official, retrieved 2026-11-03
- Age and low-monthly-pay categories · official, retrieved 2026-11-09
- Levy pay-period calculation guidance · official, retrieved 2026-11-03
- Board of Education levy rates · official, retrieved 2026-11-09
- Social Security Board 2025 contribution schedule · official, retrieved 2026-11-09
- Current route-specific fees; historical commencement unresolved · official, retrieved 2026-11-03
- IRD Unincorporated Business Tax FAQ · official, retrieved 2026-11-09
- Deloitte Antigua and Barbuda Tax Highlights — individual taxation and capital gains · summary, retrieved 2026-11-09
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Antigua and Barbuda with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Antigua and Barbuda side by side with other countries, see every country or try the live demo.
Other countries in Caribbean: Barbados, Bermuda, Bahamas, Curacao, Dominica, Dominican Republic.