Antigua and Barbuda

Caribbean · AG · 2 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• 183+ days in a calendar/tax year
• permanent place of abode in Antigua and Barbuda
• approved tax residency program with 30+ days per year
• maintain an Antigua residential address
• annual flat tax payment of US$20,000
• annual income of at least US$100,000

Official guidance indicates residency is tied to physical presence and/or approved program conditions, not citizenship or domicile. Leaving is comparatively easy because there is no citizenship-based taxation or domicile-based deemed-resident tail in the cited guidance; you mainly stop satisfying the day-count/program conditions.

Source: OECD summary of Antigua and Barbuda tax residency rules

Tax treaty network (2)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.