Living in Antigua and Barbuda: income tax abolished in 2016, UBT of 8 % then 25 %, stamp duty of 7 % on land

This page reports on information published by the Government of Antigua and Barbuda (Inland Revenue Department, IRD, Ministry of Finance, Ministry of Legal Affairs) and the BOFiP (Official Bulletin of Public Finances). The 2026 Budget Speech, delivered on December 4, 2025, reiterates that personal income tax was abolished in 2016. Since July 1, 2016, self-employment has been subject to the Unincorporated Business Tax (UBT): 0 % up to 42,000 $, 8 % up to 186,000 $, and then 25 % for a single person, for the 2017 and subsequent tax years; the law provides for other thresholds for 2016. The consolidated text of the Income Tax Act includes 183 days of presence in the year as one of the residency criteria.

A non-citizen must obtain a license to own land; this incurs a stamp duty of 7 % of the market value for freehold land. No tax treaty between France and Antigua and Barbuda is listed in the BOFiP (Official Bulletin of Public Finances); only an information exchange agreement is recorded. The amounts are noted as "$" by the tax authorities.

Tax residency: published texts

The consolidated text of the Income Tax Act (Chapter 212), published by the Department of Legal Affairs, defines in Section 2 a resident for a tax year. An individual is considered a resident if their permanent residence is in the country and they are present there for part of the tax year, or if they are present there for at least 183 days. A rule of continuity with adjacent years is also included. The marginal notes to this text end in 1989; the current version is confirmed with the IRD.

Article 5 of the same legislation addresses income "accruing in or derived from Antigua and Barbuda or elsewhere," whether received in the country or not. For foreign-source income that is earned income or accrues to a person who is not "ordinarily resident" or domiciled in the country, it only taxes amounts received in Antigua and Barbuda. A second provision deems gains or profits from employment in the country to be from local sources, regardless of whether they are received there. The Unincorporated Business Tax Act of 2016 refers to section 2 of the Income Tax Act to define residency. Section 4 also exempts foreign-source income from tax for a person who is temporarily in the country and has not been a resident for six months or more in the income year.

Personal income tax: abolished in 2016

The 2026 Budget speech, delivered by the Prime Minister on December 4, 2025, states: «A defining moment in this journey came in 2016, when we abolished personal income tax.» Section 47 of the Unincorporated Business Tax Act of 2016 repeals the Personal Income Tax Act of 2005, effective July 1, 2016. The IRD's FAQ clarifies that this tax existed from April 2005 to June 2016.

Self-employment: Unincorporated Business Tax

The UBT applies to the net income of sole proprietorships, partnerships, and other unincorporated businesses, such as landlords, according to the IRD's FAQ. For a single person, the 2016 law and the IRD's FAQ provide the following tax brackets for 2017 and subsequent years.

For a partnership, the thresholds increase by 42,000 $ per partner. The IRD indicates an annual registration fee based on the previous year's gross income: zero up to 29,999 $, then 200, 300, or 400 $ depending on the income bracket. The dates cited are January 31 for registration, March 31 for the annual return, and April 15, July 15, October 15, and January 15 for quarterly returns. The IRD's FAQ is undated.

Non-resident owners: rents

The IRD's FAQ states that non-residents receiving rent in Antigua and Barbuda are subject to a withholding tax of 12.5 % on each dollar received, not the UBT brackets. A property management agent files the declaration within 15 days of the payment. Section 16 of the 2016 Act requires a non-resident owner of business or profit property to appoint such an agent. Section 17 of the 2016 Act, however, stipulates that anyone making a mortgage payment, rent, bond interest, annuity, or other taxable payment to a non-resident must withhold 25 % of each dollar paid and remit it to the Commissioner by the 15th of the following month; the withheld amount is credited against the non-resident's final tax liability. The two official texts do not agree: 12.5 % in the IRD's FAQ (2020 and 2021 versions, without an update date), 25 % in the 2016 law. This page does not resolve the discrepancy; the applicable rate should be confirmed with the IRD before any decision is made.

Buying property: the license required for non-citizens

The Non-citizens Land Holding Regulation Act (Chapter 293) prohibits non-citizens from holding land without a license; failure to obtain one results in the land being forfeited to the Crown. Non-citizens include individuals who are not citizens, foreign-incorporated companies, and local companies controlled by non-citizens. The Act exempts leases of up to five years for residential, commercial, or business purposes, up to a total of five acres.

The amending law of 2020 (published in the Official Journal on November 5, 2020) replaces the stamp duty annex. A license granted to a non-citizen is subject to the following duties.

The application fee is 100 $. A citizen's spouse may request an exemption from the minister, and the right may be deferred for up to three years. The lease term brackets overlap in the text; the exact rate for a given lease is not detailed here.

Taxes on land owned by non-citizens

Article 19 of Chapter 293 provides for a land value appreciation tax of 5,130 metric tons on the capital gain, calculated from the date of acquisition and taking into account investment expenditures, when land is sold by a non-citizen. The consolidated text cites amendments up to 1982, and the 2020 law does not modify this article. The IRD includes this tax in its list of taxes administered, without specifying the rate.

The law on the tax on undeveloped land belonging to non-citizens (Chapter 294) applies to land that the Minister declares undeveloped by decree. Its annex sets rates of 5, 10, 15, and 20 percent of the estimated value, the latter rate applying from the fourth year of ownership. Payment is due by July 31st. Here again, the consolidated text cites amendments up to 1982.

Relations with France: no listed agreement

The French Official Tax Bulletin (BOFiP) maintains two lists. The list of tax treaties concluded by France (BOI-ANNX-000306, version in force since April 29, 2026, which lists agreements in force on January 1, 2026) does not mention Antigua and Barbuda. The list of tax information exchange agreements (BOI-ANNX-000307, version in force since June 21, 2019) mentions an agreement dated March 26, 2010, which entered into force on December 28, 2010. However, the first list includes information exchange agreements with other countries (for example, Andorra, agreement of September 22, 2009): the 2010 agreement with Antigua and Barbuda is not included. This page presents both lists without distinguishing between them.

In the absence of a tax treaty, French domestic law applies. The website service-public.gouv.fr (page checked on 01/01/2026) outlines the criteria for tax residence as defined in Article 4 B of the French General Tax Code (CGI): habitual residence of the household, principal place of residence for at least 183 days, principal activity, and center of economic interests. The income tax guide published by impots.gouv.fr states: "In the absence of a tax treaty, income is taxable in France, without eliminating potential double taxation in France." For income from foreign securities originating from a country without a treaty, the French Official Tax Bulletin (BOFiP) specifies that it does not give rise to any credit against French tax and is taxed on its net amount after foreign tax (CGI, Art. 122). Form 2047 and tax residence are discussed on our pages about foreign income and tax residence.

What this page does not cover

It does not detail the taxation of dividends, interest, and capital gains on securities, nor the annual property tax, inheritance and gift taxes, social security contributions, corporate tax, citizenship programs, or residency permits. These matters fall under the law of Antigua and Barbuda and should be verified with the IRD (Independent Revenue Authority) and the relevant authorities. Balmont Conseil is not a law firm or a local tax advisor: local tax matters should be verified with a professional based in Antigua and Barbuda. French matters, particularly the departure declaration and the accounts to be declared, are addressed in our pages on tax residency and exit tax.

What changes depending on your situation

• The number of days spent in Antigua and Barbuda, the location of your permanent residence, and your resident or non-resident status.
• The nature of your income: self-employment, rent, foreign source income received or not in the country.
• The asset in question: full ownership, lease or trust, market value, and the license that derives from it.
• Your residency situation in France and Antigua and Barbuda, year by year.

The rule depends on your situation. No results are guaranteed.