Antigua and Barbuda
Key entity, tax, banking, visa, and compliance guidance for foreign founders incorporating in Antigua and Barbuda.
Foreign Ownership Eligibility
Antigua and Barbuda welcomes 100% foreign-owned companies
Fully remote formation — you never need to set foot in the country.
- 100% foreign ownership permitted in most sectors
- Legal system: Common Law (English tradition)
- Primary registration authority: Antigua and Barbuda Intellectual Property and Commerce Office (ABIPCO)
- Registry website: https://www.abipco.gov.ag
- Tax authority: Inland Revenue Department (IRD Antigua)
- Corporate income tax (CIT): 25% - Source: CIT: 25% (Antigua IRD). VAT: 15%.
- VAT / sales tax: 15%
- Estimated formation timeline: 5-10 days - Via ABIPCO. Source: ABIPCO Antigua
- Annual compliance and renewal obligations apply
Ownership
100% Foreign OK
Formation
100% Remote
Tax at a glance
Antigua and Barbuda Tax Overview
25%
Corporate Income Tax (CIT)
CIT: 25% (Antigua IRD). VAT: 15%.
15%
VAT / Sales Tax
CIT: 25% (Antigua IRD). VAT: 15%.
Inland Revenue Department (IRD Antigua)
Tax Authority
https://www.ird.gov.ag
Pros & cons
Advantages & Considerations
Key Advantages
100% foreign ownership permitted in most sectors
Legal framework: Common Law (English tradition)
Primary registry: Antigua and Barbuda Intellectual Property and Commerce Office (ABIPCO)
Tax rate: 25% CIT
Incorporated company has access to Antigua and Barbuda market
Considerations
Local professional guidance recommended for regulatory compliance
Banking KYC requirements can be extensive - allow time for account opening
Professional services market may be limited compared to major financial centres
Verify sector-specific restrictions before investing
Currency risk: XCD fluctuations may affect USD-denominated investments
Incorporation Process
The process is strictly digital. Each stage builds on the previous one.
Name reservation
Prepare incorporation documents
Submit registration application
Tax registration
Open corporate bank account
What you'll pay
Cost Architecture
Government Fees
Annual Ongoing
Professional Services
Government fees change frequently. Always verify current fee schedule at https://www.abipco.gov.ag before committing.
Still unsure about costs?
These are estimates — your actual cost depends on your structure
Every Antigua and Barbuda setup is different. A 15-minute call with one of our specialists will give you a personalised cost breakdown — completely free.
Fintech & Banking
Can non-residents open accounts without visiting? NO.
Banking options for non-resident founders in Antigua and Barbuda. Remote account opening availability varies by institution.
| Institution | Type | Ease for Non-Residents | Notes |
|---|---|---|---|
| Eastern Caribbean Amalgamated Bank | Traditional bank | Low (Visit Required) | |
| Antigua Commercial Bank | Traditional bank | Low (Visit Required) | |
| First Caribbean International Bank | Traditional bank | Low (Visit Required) |
Regulatory requirements
Annual Compliance Matrix
| Requirement | Deadline | Details |
|---|---|---|
Annual company filing | Ongoing | File annual returns with Antigua and Barbuda Intellectual Property and Commerce Office (ABIPCO) to maintain good standing. |
Corporate income tax return | Ongoing | Submit annual CIT return to Inland Revenue Department (IRD Antigua). Rate: 25%. |
VAT filing | Ongoing | VAT-registered businesses file periodically. Rate: 15%. Verify threshold with Inland Revenue Department (IRD Antigua). |
Accounting records | Ongoing | Maintain statutory books per Common Law (English tradition) requirements. |
Beneficial ownership disclosure | Ongoing | Verify current UBO requirements in Antigua and Barbuda. |
Frequently Asked
Speak with a Antigua and Barbuda specialist
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