Tax Residency & Special Tax Regimes

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Antigua and Barbuda offers a low-tax, territorial regime that makes it attractive not just for mobility, but for long-term residency and structuring. However, acquiring citizenship does not automatically confer tax residency—and must be strategically planned.

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Tax Residency Rules

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To become a tax resident in Antigua and Barbuda, an individual must either:

• Be physically present for 183 days or more per calendar year, OR
  
• Establish their center of vital interests in Antigua, supported by ties such as home ownership, family residence, or local business activity.
  
  

Simply holding a passport or spending five days to meet the CIP residency requirement does not establish tax residency.

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Personal Income and Capital Taxation

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Antigua’s tax regime is among the most favorable globally:

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• No personal income tax on worldwide income.
  
• No capital gains tax.
  
• No inheritance, estate, or gift tax.
  
• No wealth or net worth tax.
  
  

Locally earned income (e.g., from Antiguan businesses or property) may be subject to tax or fees, depending on structure, but offshore income is not reportable or taxable unless remitted in specific ways tied to controlled local entities.

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Special Structures and Corporate Planning

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CIP citizens who wish to establish a business presence or family office in Antigua can take advantage of:

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• International Business Corporations (IBCs), which enjoy tax exemptions on offshore profits.
  
• Offshore trusts, which may serve estate planning, asset protection, or philanthropic purposes.
  
• Special Economic Zones, offering land and infrastructure concessions for strategic industries.
  
  

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Antigua also offers a Citizenship by Investment Entrepreneurial Programme, distinct from the main CIP, for those creating significant local employment or innovation-based businesses.

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Treaty Networks and Global Compliance

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Antigua is not a party to a wide double-taxation treaty (DTT) network, although it has signed select bilateral agreements. However, it participates in:

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• OECD’s Common Reporting Standard (CRS)
  
• Financial Action Task Force (FATF) compliance protocols
  
• CARICOM initiatives on cross-border investment and taxation
  
  

Clients seeking aggressive tax structuring should be advised on global reporting obligations, particularly when pairing Antiguan citizenship with banking in high-transparency jurisdictions.

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