Antigua & Barbuda
Antigua & Barbuda: 4 company types, its taxes, banking and business environment.
Forming a company
Company types in Antigua & Barbuda
The 4 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Antigua & Barbuda. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Antigua & Barbuda.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Antigua & Barbuda: where to register, file and check.
Blocs and agreements
The trade arrangements Antigua & Barbuda belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- CARICOM Single Market and Economy
- Single market · since 2006
Covers goods, services, establishment, capital, movement of people, a common external tariff.
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They were Antigua and Barbuda, Barbados, Belize, Dominica, Grenada, Guyana, Jamaica, St. Kitts and Nevis, Saint Lucia, St. Vincent and the Grenadines, Suriname and Trinidad and Tobago.
- OECS Economic Union
- Economic union · since 21 January 2011
Covers goods, services, establishment, capital, movement of people, a common external tariff.
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The British Virgin Islands, Anguilla, Martinique, Guadeloupe and Saint Martin are associate members of the OECS.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 25%
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- XCD 350
Sales and consumption tax
The tax on what the company sells in Antigua & Barbuda, and when it must register, as the tax authority states it.
- The tax
- Antigua and Barbuda Sales Tax (ABST)
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ABST is a value added tax; it is imposed on the selling price (cost price + markup) of goods and services.
- Standard rate
- 15%
Special rate of 14% for the hotel and accommodations sector; some goods are zero-rated.
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The standard rate of ABST is15%, there is a special rate of 14% for the hotel/accommodations sector, and some goods are also zero-rated.
- Other rates
- 14% Hotel and accommodations sector
- 0% Zero-rated goods and services (including exports and basic food items)
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The standard rate of ABST is15%, there is a special rate of 14% for the hotel/accommodations sector, and some goods are also zero-rated.
- Registration threshold
- XCD 300,000
taxable supplies; also registration where the first four months exceed EC$100,000 and the next eight are expected to bring the year over EC$300,000, and always for listed professionals; annual
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a) A person in Antigua and Barbuda that has an annual turn-over of EC $300,000 or more in taxable supplies.
- A foreign company
- Not in our records
- Returns filed
- Monthly
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All businesses registered for ABST are expected to file monthly.
- Tax authority
- Registration page read 2026-10-25
Tax calendar
When the main returns and payments fall due in Antigua & Barbuda, tax year 2026, as the tax authority states it.
- Corporate tax return
- 3 months after the end of the accounting period · each year
The Department's own calendar entry for the corporate body annual return gives its date as three months after the taxpayer's fiscal year, so a company with a 31 December year end files by 31 March. The Corporation Tax page carries the return's forms and schedules (F01 Income Companies – Annual Declaration); the guide on corporate payment states the penalty for a late return but no other date, so the calendar entry is the published rule. Read 22 October 2026.
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DESCRIPTION:3 months after taxpayer Fiscal Year.
- Corporate tax, final payment
- 3 months after the end of the accounting period · each year
The balance of tax for a taxation year is due three months after the end of that taxation year, so a company with a 31 December year end pays by 31 March. The rule is keyed to the company's own taxation year, not the calendar. The guide does not say what happens when the last day is a weekend or public holiday.
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The balance of tax the corporation owes for a taxation year is due within three (3) months of the end of that taxation year.
- Corporate tax, instalments
- Stated; see the note
Instalments are monthly and fall due on the last day of every complete month of the corporation's taxation year — recorded as the end of each month. For a calendar-year company the first is 31 January and the last 31 December. The Department adds that the first payment is due one month minus a day from the starting date of the taxation year, and the rest on the same day of each following month, so a company whose year starts mid-month pays on that day rather than at month end.
- Personal income-tax return
- Not in our records
ird.gov.ag/wp-content/uploads/2021/07/How-do-I-obtain-a-TIN-for-Personal-Income-Tax-Ver-2.pdf inaccessible when checked
- Personal income tax, final payment
- Not in our records
ird.gov.ag/wp-content/uploads/2021/07/How-do-I-obtain-a-TIN-for-Personal-Income-Tax-Ver-2.pdf inaccessible when checked
- Personal income tax, instalments
- Not in our records
ird.gov.ag/wp-content/uploads/2021/07/How-do-I-obtain-a-TIN-for-Personal-Income-Tax-Ver-2.pdf inaccessible when checked
- VAT return
- 1 month after the end of the month · each month
ABST is filed and paid monthly: the remittance is due one calendar month after the end of the tax period, and where the last day is a weekend or public holiday it falls on the next working day. The Department's own example: the period 1-31 May 2020 was due 30 June 2020. A registered business with no sales still files a nil return.
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All businesses registered for ABST are expected to file monthly. An ABST remittance is due one calendar month after the end of the tax period. If the last day falls on a weekend or a public holiday it is due on the next working day
- Payroll withholding
- Not in our records
ird.gov.ag/wp-content/uploads/2019/09/W02_GUIDE_2019.pdf inaccessible when checked
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Antigua & Barbuda yet.
Economy and trade
What it exports
Goods Antigua & Barbuda exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Antigua & Barbuda’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods HS 8901 | 54.3% | 44.4% | 53.5% | US$116 m |
| Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils HS 2710 | 5.7% | 17.4% | 13.3% | US$29 m |
| Tugs and pusher craft HS 8904 | under 0.05% | under 0.05% | 10.2% | US$22 m |
| Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques HS 9701 | 0.38% | 4.4% | 4.5% | US$10 m |
| Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine HS 0306 | 1.5% | 5.0% | 2.6% | US$6 m |
| Turbojets, turbopropellers and other gas turbines HS 8411 | 8.5% | 0.81% | 1.9% | US$4 m |
| Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel HS 7318 | 0.42% | 0.14% | 1.8% | US$4 m |
| Yachts and other vessels for pleasure or sports; rowing boats and canoes HS 8903 | under 0.05% | 3.0% | 1.1% | US$2 m |
| Parts and accessories of vehicles of headings 8711 to 8713 HS 8714 | under 0.05% | under 0.05% | 0.93% | US$2 m |
| Original sculpture and statuary, in any material HS 9703 | under 0.05% | 0.79% | 0.89% | US$2 m |
Total goods exports, 2024: US$217 m. The ten largest headings are shown.