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Antigua and Barbuda: individual tax scope

Personal income tax was abolished in 2016, but unincorporated business income, including covered rents, remains a separate tax concern. Its legislation distinguishes employment, local business connections, foreign-source conditions and nonresident collection duties.

Sources reviewed 3 official sources
Official-source summary

Abolition does not exempt all personal income

The IRD confirms personal income-tax abolition followed by unincorporated business tax from 1 July 2016. Self-employment, sole traders, partnerships and covered rents fall within that separate regime; employment income is excluded.

Effective from

Inland Revenue DepartmentGovernment of Antigua and BarbudaIRD FAQ questions 1–4; Unincorporated Business Tax Act sections 2 and 4(2)(e)
Conditions apply

Several individual residence tests

The business-tax law adopts the Income Tax Act's residence definition: permanent abode plus some presence, at least 183 days in the basis period, or presence continuous with qualifying presence in an adjoining year. The abode limb preserves specified whole-year education, medical or government-duty absences subject to the Commissioner's satisfaction.

Government of Antigua and BarbudaGovernment of Antigua and BarbudaUnincorporated Business Tax Act section 2; Income Tax Act section 2, resident definition (a)(i)–(iii), printed pages 6–7
Conditions apply

Foreign business income is conditional

The business-tax charge can cover income arising abroad whether remitted or not. Its foreign-source exemption requires both no incidental connection to activity in Antigua and Barbuda and liability to tax in the source jurisdiction. Separate relief concerns temporary visitors without resident intent and under six months' actual residence in the income year.

Government of Antigua and BarbudaUnincorporated Business Tax Act sections 2, 3, 4(2)(d), 4(3) and 10(d)(i); printed pages 7–12
Conditions apply

Nonresident property and withholding

Nonresident rental-property owners must appoint a property-management agent for tax and filing duties. Payments to nonresident individuals can attract withholding for specified rent, interest and other chargeable income; nonresidence is not a blanket exemption.

Government of Antigua and BarbudaInland Revenue DepartmentUnincorporated Business Tax Act sections 16–17; IRD FAQ questions 9–10
Conditions apply

Returns and agreement-specific exemptions

Covered businesses file quarterly and an annual return by 31 March after the year-end. The Act also recognises income exemptions under applicable government agreements; agreement coverage and conditions must be checked rather than assuming automatic foreign-tax relief.

Government of Antigua and BarbudaInland Revenue DepartmentUnincorporated Business Tax Act sections 4(2)(c), 12–13; IRD FAQ question 7

Scope and limitations

  • The current official collection uses the 2016 business-tax Act and posted IRD FAQ; the 2019 registration amendment was also read and does not supply a new residence test. The older Income Tax Act is used only for the definition expressly incorporated by the business-tax statute.
  • No generic territorial-tax or tax-free-passport label is justified. General information only: particular income classification, other-country taxation, treaty access and social contributions require separate analysis. Rates and monetary thresholds are omitted.

Next review due . An official update can change these requirements sooner.

Official sources

  1. Unincorporated Business Tax Act 7 of 2016Government of Antigua and Barbuda · Retrieved 2026-09-22 · EN
  2. Unincorporated Business Tax frequently asked questionsInland Revenue Department · Retrieved 2026-09-22 · EN
  3. Income Tax Act, Chapter 212 — residence definitionGovernment of Antigua and Barbuda · Retrieved 2026-09-22 · EN