# Antigua and Barbuda: taxes, residence and cost of living

Source: https://domicile.wiki/places/antigua-and-barbuda/ (domicile.wiki, researched 2026-10-15). Data licence CC BY-SA 4.0. Research, not tax or legal advice.

## At a glance

For an EU-citizen family of five living off a EUR 30M portfolio (the guide's default reader).

- Score for a wealthy family: 72 / 100
- Can EU citizens live here?: from €205,449 · Citizenship by Investment: National Development Fund (NDF)
- Can US citizens live here?: from €205,449 · Citizenship by Investment: National Development Fund (NDF)
- Other passports: from €205,449 · Citizenship by Investment: National Development Fund (NDF)
- Tax on a €30M portfolio: €48,600 a year
- Wealth tax: none
- Children inherit: tax-free
- Living costs, family of five: €205,958 a year
- EU member: no
- Currency: XCD
- Capital: St. John's

## Tax on investments, inheritance and wealth

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.

- **Ordinary residence**: No personal income tax; unincorporated business tax on self-employment/business income only.

## Income tax

No personal income tax on employment income. A resident self-employed person pays the unincorporated business tax (UBT) on worldwide net business income: 0% up to XCD 42,000, 8% to XCD 186,000 and 25% above; this is modelled as the brackets (employees do not pay it). Employees pay 7% social security plus 3.5% medical benefits up to XCD 6,500 a month; the self-employed pay 10% social security on declared earnings.

## How to get residence

No free movement for anyone. Citizenship by investment starts at USD 230,000 (National Development Fund) or USD 300,000 in approved real estate, plus about USD 18,800 in processing, due diligence and passport fees for a single applicant. The Nomad Digital Residence visa (USD 1,500, income USD 50,000 a year, up to 2 years) suits remote workers. US restrictions on Antiguan passport holders since 1 January 2026 reduce the passport's value for US-bound travel.

- **Citizenship by Investment: National Development Fund (NDF)** (Citizenship by investment; EU citizens, US citizens, other passports; open): A USD 230,000 non-refundable contribution to the National Development Fund, the same for any family size, gives citizenship.
- **Citizenship by Investment: Approved real estate** (Citizenship by investment; EU citizens, US citizens, other passports; open): Buy approved property worth at least USD 300,000 for citizenship.
- **Nomad Digital Residence (NDR) visa** (Digital nomad; EU citizens, US citizens, other passports; open): A two-year residence visa for remote workers earning USD 50,000 a year from outside Antigua.

Citizenship: Ordinary naturalisation residence period not verified in this research; see open questions.

## Inheritance law and trusts

Antigua and Barbuda follows English common law, with no forced heirship found. It has an International Trust Act (2007) and private foundation legislation. The Hague Trusts Convention is not in force for it.

## Daily life (0-100, higher is better)

- Safety and personal security: 42
- Political and institutional stability: 66
- Legal system and property rights: 61
- Healthcare quality and access: 72
- Education quality: 36
- Human development and quality of life: 70
- Infrastructure and connectivity: 61
- Cost of living and housing: 80
- Business opportunities and economy: 66
- Cultural fit and lifestyle: 92

## 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.


## Residence and succession sources

- [ECCIRA: new Caribbean CBI regulator (status reports conflict)](https://www.passportlegacy.com/publications/caribbean-citizenship-by-investment-in-2026-eccira-the-eus-2028-letter-and-the-us-proclamation-explained) — Passport Legacy
- [Antigua and Barbuda CIU: Schedule of fees](https://cip.gov.ag/schedule-of-fees/) — Citizenship by Investment Unit, Antigua and Barbuda
- [Antigua and Barbuda proposes 30-day residency requirement for CBI applicants (18 July 2026)](https://outboundinvestment.com/antigua-and-barbuda-proposes-30-day-residency-requirement-for-citizenship-by-investment-applicants/) — Outbound Investment
- [Nomad Digital Residence visa programme](https://antigua-barbuda.com/ova_sev/nomad-digital-residence-visa-programme/) — High Commission for Antigua and Barbuda in the UK
- [HCCH status table: 1985 Trusts Convention](https://www.hcch.net/en/instruments/conventions/status-table/?cid=59) — Hague Conference on Private International Law
- [International Trust Act 2007 (Act 18 of 2007)](https://www.wipo.int/wipolex/en/legislation/details/6299) — WIPO Lex
- [Private Foundations in the Common Law Caribbean: Variations on a Theme](https://www.ifcreview.com/?p=2042) — IFC Review