Antigua and Barbuda

Research notes

Antigua and Barbuda — family-office tax dossier

Last reviewed: 2026-10-15 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser

Summary

Antigua and Barbuda does not tax individuals' income (personal income tax was abolished in 2016), and has no capital gains, dividend, inheritance, estate or wealth tax. Self-employment and unincorporated business income bears unincorporated business tax (0-25%). Real estate transfers are costly: 7.5% seller and 2.5% buyer stamp duty, a 5% alien landholding licence for non-resident buyers and 5% tax on appreciation for non-resident sellers. Citizenship by investment from USD 230,000 (National Development Fund) or USD 300,000 real estate.

Residence and eligibility

No PIT. CBI: NDF USD 230,000 (any family size) or approved real estate USD 300,000 held 5 years; processing USD 20,000 for a family of 4 + USD 10,000 per extra dependant; due diligence USD 8,500/5,000/2,000/4,000 (CIU pages, undated).

Capital gains

No CGT (Deloitte 2026). JSON 0 for securities and business sales; real_estate_local null. Stamp duty on sale of real property: 7.5% seller and 2.5% purchaser on value. Non-resident purchasers also need an Alien Landholding Licence costing 5% of value; non-resident sellers pay 5% stamp tax on the appreciation in value (the IRD lists a 'Non-Citizen Land Appreciation Tax' paid at the time of sale). Share sales: 5% seller, 2.5% buyer. Undeveloped land owned by non-residents: annual 10-20% tax on land value.

Dividends

No PIT, no WHT on dividends (Deloitte 2026). JSON 0. Treaties: Switzerland, UAE, UK, CARICOM.

Inheritance and gifts to children

No inheritance or estate tax; gifts may attract stamp tax (Deloitte 2026). JSON basis none, fully_exempt.

Wealth tax

None. Property tax 0.2-0.5%; non-resident undeveloped land tax 10-20%.

Special regimes

None.

Company taxation (kept separate from personal tax)

Corporate income tax 25% (22.5% for certain banks); no participation exemption; foreign tax credits only for Commonwealth jurisdictions with reciprocal relief or by treaty. No Pillar Two commitment. No WHT on dividends.

Cost of living notes

City: St. John's / west coast (Antigua).

• International school fee (annual, per child): XCD 30,000 (2026). Island Academy International School (IB), grades 12-13 (IB Diploma) annual tuition 2026-27; grades 10-11: XCD 22,500. Plus a one-time IB two-year resource fee of XCD 900 and IB exam entries billed in grade 13. Source: Island Academy International School: Tuition and fees, school year 2026-27.

• Prime rent: USD 4,000 a month (2026), the median of the seven priced 4-5 bedroom homes in Chestertons Antigua's long-term rentals on 15 Oct 2026 (Villa Ensueno, Crosbies, 5 bed USD 10,000; The Butterfly House, Cedar Valley USD 5,500; Villa Barbarella, Crosbies USD 4,200; Tamarind House, Hodges Bay USD 4,000; Marble Hill House USD 3,000; Creek House USD 3,000; Villa De Soleil, Mt Pleasant USD 2,800). Lush Locations' long-term list the same day (five priced 4-5 bed homes, USD 1,600-10,000) also gives a median of USD 4,000. Listings undated; utilities extra.

Purchase price per m2, health insurance and housekeeper not sourced.

Open questions

• CBI residence requirement (reported as 5 days in 5 years) and any 2025-2026 price or due-diligence changes, including the Eastern Caribbean regional CBI regulator, not verified on an official page.
• capital gains (standard): Rate base and scope of the land value appreciation tax for resident non-citizens.
• inheritance (standard): Stamp duty and fees on land passing on death and on gifts of land to children.

Sources

• Deloitte International Tax: Antigua and Barbuda Highlights 2026 (updated January 2026): https://www.deloitte.com/content/dam/assets-shared/docs/services/tax/2026/dttl-tax-antiguaandbarbudahighlights-2026.pdf
• Antigua and Barbuda Inland Revenue Department: Land value appreciation tax: https://ird.gov.ag/index.php/land-value-appreciation-tax/
• Antigua and Barbuda IRD: Taxes, Duties, Levies & Fees administered by the IRD (2021): http://ird.gov.ag/wp-content/uploads/2021/07/Tip-Tuesday-Ver-1.pdf
• Global Citizen Solutions: Antigua and Barbuda tax guide (updated 13 October 2026): https://www.globalcitizensolutions.com/antigua-and-barbuda-tax/
• Antigua and Barbuda Citizenship by Investment Unit: National Development Fund: https://cip.gov.ag/investment-options/ndf/
• Antigua and Barbuda Citizenship by Investment Unit: Real Estate: https://cip.gov.ag/investment-options/real-estate/
• Antigua and Barbuda Citizenship by Investment Unit: Schedule of Fees: https://cip.gov.ag/schedule-of-fees/
• Island Academy International School: Tuition and fees, school year 2026-27: https://www.islandacademy.com/admissions/tuition-fees/
• Chestertons Antigua: all properties for long-term rent: https://www.chestertonsantigua.com/all-properties-for-long-term-rent
• Lush Locations (Villa Management Ltd): long-term rentals: http://www.lushlocations.com/long-term-rentals.html

Change log

• 2026-10-15: initial research.
• 2026-10-15: second pass. Added Island Academy 2026-27 IB tuition (XCD 30,000, grades 12-13). Prime rent not sourced.
• 2026-10-15: added prime rent (USD 4,000, median of seven 4-5 bed long lets at Chestertons Antigua; Lush Locations corroborates).
• 2026-10-15: family rent re-checked against the upper-middle-class standard: kept.