Private CompanyAntigua & Barbuda
What it takes to form, own and run a private limited company in Antigua & Barbuda, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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will not be personally liable for the company’s debts over and beyond what they have invested
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All companies incorporated in Antigua and Barbuda have the same basic elements: A Company Name At least one share, one shareholder and one director A Registered Office.
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Note: This is inclusive of: Limited Companies Non-profit Companies. Public Companies
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Not required
- Paying up the capital
- At least one share must be issued; the company needs at least one share, one shareholder and one director.
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At least one share, one shareholder and one director
Own it
Who may own and run it
- Directors
- At least 1 · none need live there
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At least one share, one shareholder and one director
- Shareholders
- At least 1 · nominees allowed
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At least one share, one shareholder and one director
- Members
- At least 1 · one person may form it alone
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At least one share, one shareholder and one director
- A local company secretary
- Not required
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may be an individuJ,a corporation or a fm
- A local registered agent
- Not required
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at all times have a registered office
Each year, at the registry
- Annual registry fee
- XCD 350
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Annual Returns $350.00
- Accounts on the public record
- Small exempt
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a certificate of solvency signed by at least one director on behalf of the
- Audit for a small company
- Not required
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consented to by all the shareholders, including shareholders not
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Private Company are in our records.
What is public
- Directors
- Public
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during normal business hours, to examine, and to make copies of
- Shareholders
- Public
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during normal business hours, to examine, and to make copies of
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 25%+3 regimes
Corporation income tax: the tax on the chargeable income of a company is charged at 25 per cent for income years from 1 January 2008 (Income Tax Act s.32(1)(b), as substituted by the Income Tax (Amendment) Act 2008). Separate 10 per cent rate for commercial banks, insurers, petroleum, energy and telecommunications companies (s.32(4), 2022 amendment); does not apply to this type as such. Tax computed on the F01 return.
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F01 Corporation – Income Tax Guide 2018
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- International Business Corporation free zone · 100% exempt
Exempt corporations (International Business Corporations) carrying on international trade and business from within Antigua and Barbuda International Business Corporations Act, Cap. 222, s. 272 (as substituted by the International Business Corporation (Amendment) Act, No. 9 of 2001) - Free Trade and Processing Zone free zone · 100% exempt
Licensees carrying on industrial or commercial activity within a free trade and processing zone Free Trade and Processing Zone Act, No. 12 of 1994, s. 14 - Tonnage Tax tonnage
All Antigua and Barbuda registered ships, assessed on gross tonnage Antigua and Barbuda Merchant Shipping Act 2006, s. 17A (inserted by the Law (Miscellaneous Amendments) Act, 2018, s. 4; Fifth Schedule)
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Antigua & Barbuda
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Removal from the Companies Register by the Registrar, or liquidation voted by shareholders.
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The Registrar of Companies has authority to remove a company from the Companies Register
- Statutory fee
- Not in our records
Every business in Antigua & Barbuda
Sales and consumption tax
- 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
Payment and banking services
None of the services whose lists we hold names Antigua & Barbuda. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Private Company
- Identifier
- AG-PRIVATE-COMPANYA form ISO 20275 does not list.