Tax In Antigua & Barbuda

A Contractor's Guide to Taxes : 

One of the most consistently challenging aspects of contracting in Antigua and Barbuda is complying with the country’s tax system. As well as paying tax in Antigua and Barbuda, you might also still be eligible to pay some tax in your home country, and understanding the legislation behind this can be a challenge.

How do I calculate my taxable income: 

If you’re working in Antigua and Barbuda under a permanent contract, many employers will handle your tax under the PAYE (pay-as-you-earn) system. This means that they calculate and process your taxes in Antigua and Barbuda for you and then send you a net wage. Your income tax, public health insurance, social security and other deductions will all be covered by this payment. This is the easiest way to handle your income tax in Antigua and Barbuda, but contractors may not be offered this service because of their short stay with each employer.

Anybody who can’t pay their tax in Antigua and Barbuda through PAYE is left with the prospect doing everything themselves.

Do you know much about Antiguan and Barbudan Tax Law? Does Antigua and Barbuda have a tax treaty with your home country? You will need to find out or find someone who can help! Income tax in Antigua and Barbuda can range from 0 to 25 percent (for UBT), and you need to be sure you are placed in the correct tax brackets.

Tax Calculator: 

If you are a contractor and want a calculation on your tax and net retention in Antigua and Barbuda, we can supply it to you free of charge.

Using an Umbrella Company for Income Tax : 

Contractors in Antigua and Barbuda are faced with masses of paperwork and numerous wasted hours filing a tax return unless they find an alternative option. An Antiguan and Barbudan umbrella company can act as your employer during your stay in the country whilst still allowing you the freedom of a contractor. The only difference is that you submit your timesheets to them; they’ll calculate and pay your taxes as you earn, and then you receive a net wage (as well as documentation for your records).

The companies are experts in Antigua and Barbuda taxation, and they’ll ensure that you keep the largest proportion of your earnings whilst complying with local laws. They can deal with any issues with the Antiguan and Barbudan tax office or tax department directly including processing your tax refund if you are eligible.

How We Can Help You with Tax: 

We work with numerous umbrella companies in Antigua and Barbuda, many of whom are experts in tax and immigration laws. If you have any questions about tax in Antigua and Barbuda, we’ll get the answers from them directly so you can rest assured you’ll be getting accurate information. We have comprehensive knowledge of the different services they provide, and can help you find the right company to handle your income tax. We help oil and gas workers, software developers, IT project managers, testers, business analysts and telecommunications contractors get tax efficient payments and sponsorship for their Antiguan and Barbudan work permit.

Our advice is 100 percent free, and comes with no obligations. You will be paying taxes in Antigua and Barbuda but without the overhead of directly dealing with the Antiguan and Barbudan tax authorities. Get in touch with us today for some reliable advice on tax in Antigua and Barbuda!

When Do You Need to Lodge Your Tax Return?: 
31 March
Tax Filing Deadline : 
31 March
Can you file it online? : 
No
Currency: 
Eastern Caribbean Dollar (XCD)
Tax-free Threshold in: 
N/A
How long does it take to set up: 
22 days
How much does it cost: 
XCD3,455
Is it easy? : 
Starting a Business Rank: 126/190 (Source: World Bank)
How to File Taxes in: 

Step 1: Register

You are required to file taxes if:

  • Self-employed;
  • Are a sole proprietor of a business;
  • Derive income from a partnership; and/or
  • Derive income from various sources (e.g. rent etc.).

Individuals receiving employment income only are not required to file taxes.

Obtain a TIN by completing one of the following forms:

  • Registration of an Individual as an Employee (Form 19);
  • Individual Enterprise Registration (Form 15) for a sole trader; or
  • Non-Individual Enterprise Registration (Form 14) for a corporation or partnership.

Step 2: Complete Tax Form

Complete form F49 which can be found here. A guide to completing this form can be found here. Submit the completed form to the Inland Revenue Department by mail, or in person to the following address:

Inland Revenue Department

Newgate Street,

St John’s, Antigua                  

Step 3: Receive Notice of Assessment

The IRD will review your form for completeness and accuracy. If you have a tax credit or liability, an assessment notice will be mailed to you along with an explanatory note.

In the case of an incomplete or incorrectly filled form, the IRD can determine the amount of tax to be paid and send you a Notice of Assessment requiring you to remit the amount of tax due within 30 days after the date of the assessment notice, or file a proper personal income tax return.

In the case of non-filing, the IRD will determine the amount of tax to be paid and send you a Notice of Assessment, requiring you to file a proper personal income tax return, or remit the amount of tax due within 30 days after the date of the assessment notice.

Notes: 

Employment income is exempt from tax in Antigua and Barbuda.

Unincorporated Business Tax (UBT): All individuals in Antigua and Barbuda, operating an unincorporated business, are subject to UBT.

Does the 183 day rule apply in: 

Yes

When do you become a tax resident in: 

You become a resident in Antigua and Barbuda when:

  • Your permanent place of abode is Antigua and Barbuda and you are physically present there for some period of time during the income tax year; or
  • You are physically present in Antigua and Barbuda for at least 183 days during the income tax year.
Am I taxed on my global income in: 

Residents are taxed on their global income. Non-residents are taxed on their Antigua and Barbuda-sourced income only.

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