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Antigua and Barbuda

International Limited Liability Companies


Corporate income taxLLCs are unilaterally exempt from taxes (but they are prohibited to do business with Antigua residents). The International Limited Liability Companies Act (ILLCA) provides for a tax exemption for International LLCs, as long as the LLC does not have operations in Antigua.

Article 90 of the ILLCA provides the following -

90. Exemption from taxes and duties (1) A limited liability company to which this Act applies is exempt from (a) all income tax, including all tax based upon appreciation of limited liability company property; (b) all estate, estate, inheritance, bequest or gift tax payable with respect to limited liability company property by reason of any death, or any transfer of property to or from the limited liability company, provided the transfer is without consideration; (c) all stamp duty with respect to all instruments relating to limited liability company property or to transactions carried out by a trustee on behalf of the trust, or by any entity owned by the limited liability company; and (d) all exchange controls, including controls on the maintenance, investment, transfer or exchange of currencies in Antigua and Barbuda or in any other location.

Other taxes – Antigua and Barbuda does not levy direct personal taxes. Personal income, as well as, capital gains, net wealth and inheritances are not subject to taxation.

There is a real property tax from 0.1% up to 0.5% on the assessed market value of the property and a stamp tax on the sale of real property, which is 7.5% for the vendor and 2.5% for the purchaser. Non-residents sellers are subject to stamp tax of 5% on the appreciation in value of the real property.

Non-resident purchasers need to obtain an alien landholding license at 5% of the value of the property.

  • Tax transparent entity
  • Offshore Income Tax Exemption
  • Offshore capital gains tax exemption
  • Offshore dividends tax exemption
  • CFC Rules
  • Thin Capitalisation Rules
  • Patent Box
  • Tax Incentives & Credits
  • Property Tax
  • Wealth tax
  • Estate inheritance tax
  • Transfer tax
  • Capital duties
  • 0% Offshore Income Tax Rate
  • - Corporate Tax Rate
  • 0% Capital Gains Tax Rate
  • 0% Dividends Received
  • 0% Dividends Withholding Tax Rate
  • 0% Interests Withholding Tax Rate
  • 0% Royalties Withholding Tax Rate
  • 0 Losses carryback (years)
  • 0 Losses carryforward (years)
  • 0% Personal Income Tax Rate
  • 31 Tax Treaties

Country details

Antigua and Barbuda
St. John's
North America
e n - A G

Antigua and Barbuda is a Central American country part of the Commonwealth. Formed by several islands to the east of the Caribbean Sea. The country is located on the Lesser Antilles and borders the island of Guadalupe to the south, Montserrat to the southwest, Saint Kitts and Nevis to the west and San Bartolome to the northwest. Saint John, located on the island of Antigua, is its capital, its most populated city, and its main port.  Its official currency is the East Caribbean Dollar (XCD), which is pegged to the US$ at a 2.7:1 ratio.

Antigua and Barbuda is a unitary, parliamentary, representative democratic monarchy, in which the Head of State is the Monarch who appoints the Governor General as vice-regal representative. Charles III is the present King of Antigua and Barbuda, having served in that position since the death of his mother, Elizabeth II. She had been the queen since the islands' independence from the United Kingdom in 1981.

Antigua and Barbuda is a beneficiary of the U.S. Caribbean Basin Initiative that grants duty-free entry into the United States for many goods. It is a member of the Caribbean Community and Common Market (CARICOM) and the CARICOM Single Market and Economy (CSME). Antigua is a member of the World Trade Organization (WTO),  WIPO, UNCTAD, among other international institutions.

Its main economic sector is tourism, which accounts for approximately 60 percent of the GDP and 40 percent of investments. The agricultural sector is domestic-oriented, mainly of sugar cane, cotton and fruits and considerably limited by its reduced water supply. Other important economic activities include oil refining, textile, carpentry, rum production, beer, cement, local crafts, and furniture.

The country enjoys a high standard of living, well-educated workforce and high average life expectancy.

Antigua is also an offshore financial center, with a legal and tax framework advantageous for the establishment of International Business Companies, which are fully tax exempt, provided that no business is done within the territory. Antigua also offers an Economic Citizenship Program, where it is possible to obtain a second passport through an investment.

Tax treaties

Country Type Date Signed
Belgium TIEA 2009-12-07
Sint Maarten TIEA 2009-10-29
France TIEA 2010-03-26
United States TIEA 2001-12-06
Finland TIEA 2010-05-19
Guyana DTC  1994-07-06
Belize DTC  1994-07-06
Aruba TIEA 2010-08-30
Liechtenstein TIEA 2009-11-24
Saint Vincent and the Grenadines DTC  1994-07-06
Sweden TIEA 2010-05-19
Australia TIEA 2007-01-30
Dominica DTC  1994-07-06
Jamaica DTC  1994-07-06
Norway TIEA 2010-05-19
Trinidad and Tobago DTC  1994-07-06
Netherlands TIEA 2009-09-02
Denmark TIEA 2009-09-02
Portugal TIEA 2010-09-13
Switzerland DTC  1963-08-26
United Kingdom TIEA 2010-01-19
Grenada DTC  1994-07-06
Curaçao TIEA 2009-10-29
Ireland TIEA 2009-12-15
Barbados DTC  1994-07-06
Greenland TIEA 2010-05-19
Saint Kitts and Nevis DTC  1994-07-06
Saint Lucia DTC  1994-07-06
Iceland TIEA 2010-05-19
Germany TIEA 2010-10-19
Faroe Islands TIEA 2010-05-19

Tax treaties Map



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Click here to incorporate your Antigua and Barbuda LLC.

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