Business and taxes

How to get Antigua and Barbuda permanent residency

There are two ways to obtain residence in Antigua and Barbuda. The Tax Residency program is designed for individuals with an annual income of $100,000 and confer permanent residence in the country. Nomad Digital Residence Program grants temporary residency to remote workers with a $50,000 salary per year.

Permanent certificate holders become tax residents immediately and must live in Antigua and Barbuda 30 days a year.

How to become an Antigua and Barbuda resident and get all the lifestyle benefits. Why it is profitable to pay taxes in Antigua and Barbuda.

Antigua and Barbuda tax residency

Antigua and Barbuda residency programs

Tax Residency Program was launched in 1995 to help wealthy individuals get permanent residency in Antigua and Barbuda. You can initially apply for a permanent residence permit according to tax residency program conditions. It's not necessary to get a temporary residence permit at first. 

Permanent Antigua and Barbuda tax residency requirements:

  • buy or rent real estate for living without cost requirements;
  • spend at least 30 days a year in Antigua & Barbuda;
  • annual income must exceed $100,000;
  • pay a flat tax of $20,000 per annum.

With a permanent residence permit, you can stay in Antigua and Barbuda with family members without time limits or do business remotely.

Nomad Digital Residence Program (NDR) — one more way to become an Antigua and Barbuda resident from 2020. Under the programme, you have the opportunity to live in Antigua and Barbuda for up to two years. A Nomad digital Antigua visa cannot be renewed.

Nomad digital residence Antigua requirements:

  • 18 years or older;
  • must be employed outside of Antigua and Barbuda;
  • minimum income of $50,000 per annum;
  • must have a clean criminal record.

NDR residence visa doesn’t allow the holder or his family members to work in any company registered in Antigua and Barbuda. Thus, successful applicants and their dependents continue to pay taxes in their countries of origin.

Antigua and Barbuda Citizenship by Investment Program was designed in 2013 and offers an opportunity to get a passport with a wide variety of benefits, including tax. 

Antigua residency by investment requirements:

  • over 18 years old;
  • no criminal record or prosecution;
  • without serious illness;
  • minimum investment from $100,000.

Foreign individuals can apply for investor visas using one of four investment options: non-refundable contribution to the state or university fund, real estate purchase or business investments.

The Antigua and Barbuda passport gives the privilege to travel without a visa to 150 countries, including Schengen Area and the UK. 

Residence and citizenship Antigua and Barbuda programs comparison

FeaturesTax Residency ProgramNomad Digital Residence ProgramCitizenship by Investment Program
Using tax preferences
Right to work in the country
Visa-free traveling
Term of residing30 days a yearNot requiredNot required
Minimal income or investment $100,000+
annual income
$50,000+ 
annual income
$100,000+
investment
Terms of issuingFor life2 years without renewalFor life
Processing time2 months5—7 business days3—6 months

Antigua and Barbuda is not the only country with a CBI program. You can also apply for Dominica, St Kitts and Nevis, Grenada and St Lucia passports by investment and explore tax, lifestyle and visa-free travel privileges.

Contact Immigrant Invest lawyers if you decide to acquire Caribbean citizenship by investment. The experts will carefully study your case, offer the most appropriate options, and manage the citizenship process in 2—6 months.

Antigua and Barbuda tax residency benefits

Antigua and Barbuda tax residents do not pay taxes on wealth, inheritance and capital gains. The tax is levied on the purchase of real estate and land. Foreigners who buy property in the country pay a license fee. But foreign investors who obtain Antigua citizenship by investment real estate program do not pay it.

There is a flat income tax rate of 25%. A reduced income tax rate of 10% is fixed for commercial banks, insurance, oil and telecommunications companies.

ABST (Antigua and Barbuda Sale Tax) is an analogue of VAT, which is included in the cost of goods and services. It has a fixed rate of 15%.

Antigua and Barbuda submit data to the CRS automatic tax information exchange system. Other countries like China and India also participate in the exchange. This means that the county state services will receive data about the investor's taxes in the Caribbean.

CRS list includes more than 150 jurisdictions. For instance, the USA is not a part of CRS. But, as a member of the Global Forum on Transparency and Exchange of Information for Tax Purposes, the country has agreed to implement tax-related transparency and information exchange. 

Tax rates comparison in Antigua and Barbuda and developed countries

Taxes
Antigua and Barbuda

The United Kingdom

Germany

Canada
Individuals Individuals Individuals Individuals 
Income taxNot taxedFrom 20% to 45%Up to 45% From 15% to 29%
Capital gains taxNot taxed18% or 28%25%Up to 20% 
Inheritance taxNot taxed40%7% to 50%Not taxed
Wealth taxNot taxed£3.4 million and £5.7 million taxed at 1%

£5.7 million and £18.2 million at 5%

Above £18.2 million at 10%
Not taxed$10 million taxed at 3%

$20 million taxed at 5%
Tax on dividends, interest, and royaltiesNot taxed20%15%25%
Real estate purchase tax2,5%
Stamp duty
0—12%
Stamp duty
3,5—6,5%
Stamp duty
2—12%
Stamp duty
Property tax owners0,1—0,5%3—13%0,26—1%0,5—2,5%

Antigua and Barbuda permanent residency documents

To participate in the Antigua Tax Residency Program applicant must bring all the necessary documents:

  1. A passport photo of each applicant.
  2. A copy of the biographical data of the passport.
  3. Medical insurance certificate.
  4. Police clearance for each applicant over the age of 16.
  5. Proof of relationship to dependents for whom the main applicant makes the application.
  6. A declaration by the main applicant, with income of no less than $100,000 or the equivalent in other currencies, for each year.
  7. Receipt confirming flat tax payment of $20,000. 

How to get Antigua and Barbuda Tax Identification Number

Under the Antigua Tax Residency Program, qualified individuals are issued a permanent residency card and a Tax Identification Number (TIN) at the same time. The program is designed especially for individuals aware of the benefits of Antigua taxes for themselves and their businesses. Residents must live in Antigua and Barbuda 30 days a year to keep their status.

Whereas Antigua and Barbuda passport holders must live more than 183 days a year to become tax resident in the country. So, the Antigua and Barbuda golden visa automatically does not constitute tax residency.

If investor spend in Antigua and Barbuda more than 183 days, it's possible to change tax residency. All individuals, partnerships and legal entities must get a TIN after registering in the Inland Revenue Department.

You should apply for registration not later than fifteen days after becoming liable to tax.

The Inland Revenue Department issues a Tax Identification Number. The TIN is a permanent and unique number of six digits assigned to the holder.

It is pretty beneficial to become a tax resident of the country. Many investors from Canada, the UK and European countries receive a residence permit or citizenship of Antigua to reduce tax payments. Wealthy US citizens get a passport in the Caribbean and renounce US citizenship to cut tax payments.

Antigua and Barbuda permanent residency and island passports allow their holders to move to Antigua.

Antigua and Barbuda tax residency — St. John
With Antigua and Barbuda residency, you can open a bank account without additional documents

Luxury yachting, gorgeous food and other Antigua attractions

Antigua and Barbuda is a twin-island state. It’s pronounced An-tee-gah, not An-ti-gwa. Antigua is the larger isle and hosts the main port of entry in St John’s capital. Barbuda is famous for its pink sand and is home to one of the largest Frigate Bird sanctuaries. In Barbuda, you can get a more exclusive tropical experience.

Antigua was colonized by the British in 1632 and remained British until 1981. Then Antigua joined the Commonwealth of nations and chose to retain Her Majesty Queen Elizabeth II as its Head of country.

Antigua and Barbuda is a member of the Organization of American States (OAS) and has close links to Canada. Also, the country actively participates in the Organization of Eastern Caribbean States (ORCS) and the Caribbean Community (CARICOM). It's an organization dedicated to the region's economic integration and to upholding strong democratic principles and values.

Frequently Asked Questions

How do I become a resident of Antigua?

Under state programs. Today there are two of them — Tax Residency Program and Nomad Digital Residence Program (NDR).

According to tax residency program conditions, you can initially apply for a permanent residence permit. It’s not necessary to get a temporary residence permit at first. 

Nomad Digital Residence allows living in Antigua and Barbuda for up to two years and cannot be renewed.

What benefits give Antigua and Barbuda residency?

The Tax Residency Program especially for individuals who aim to eliminate the tax burden. Antigua and Barbuda tax residents do not pay taxes on wealth, inheritance and capital gains. 

Nomad digital residents have no such opportunity because they are not allowed to work in Antigua and Barbuda.

Both categories enjoy other privileges like comfortable weather, warm sea, fresh food and other lifestyle benefits.

Does Antigua have income tax?

No, it doesn’t. Antigua and Barbuda residents do not pay income tax on worldwide income or assets.

Is Antigua and Barbuda a tax haven?

Antigua is often referred to as a tax haven, but the country is not. Yes, Antigua has a loyal tax system. At the same time, the country exchanges taxes and information with more than 150 jurisdictions. That is, we cannot call Antigua and Barbuda a tax haven. Tax residency will not help avoid paying taxes.

Which Caribbean island is tax free?

There is no completely tax-free island in the Caribbean. But some tax rules fixed 0% of the tax rate.

Residents and non-residents of Antigua, Barbuda, St Kitts, and Nevis do not pay income tax.  All Caribbean tax residents are not imposed upon tax on dividends, royalties and interest except for St Lucians.

Caribbean companies do not pay capital gains tax but must pay corporate tax. Legal entities sometimes levied VAT and tax on interest and royalties.

Property ownership tax is not subject to taxation for Dominica residents and non-residents, whether individuals or legal entities.

What other ways to become a tax resident in Antigua and Barbuda?

Participate in Citizenship by investment program and get a Tax Identification Number.

If an investor spends in Antigua and Barbuda more than 183 days, it’s possible to change tax residency. Individuals, partnerships and corporate entities get a TIN when registering in the Inland Revenue Department.

Foreign individuals can become Antigua and Barbuda citizens using one of four investment options: non-refundable contribution to the state or university fund, real estate purchase or business investments.

The Antigua and Barbuda passport gives the privilege to travel without a visa to 150 countries, including Schengen Area and the UK.

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How to get Antigua and Barbuda permanent residency