Destination · Antigua and Barbuda
Antigua and Barbuda: country information
A twin-island state in the eastern Caribbean with no personal income tax for residents and a government citizenship-by-investment programme. Citizenship, residence and tax residence are separate questions.
Overview
Antigua and Barbuda in brief
According to its Citizenship by Investment Unit, residents of Antigua and Barbuda benefit from no personal income tax, no capital gains tax and no estate taxes.
The country also operates a government citizenship-by-investment programme, summarised below with a link to the official unit.
Citizenship is not tax residence. A second passport does not by itself change where you are taxed. Tax residence depends on where you live and the rules of each country involved, and we plan it separately.
At a glance
Antigua and Barbuda in six lines
| Tax system | No personal income tax, capital gains tax or estate tax for residents, per the Citizenship by Investment Unit. Self-employed business income is taxed under the Unincorporated Business Tax, at bands of 0%, 8% and 25% on net business income, and other business and local taxes apply. |
|---|---|
| Programmes | A government citizenship-by-investment programme. Official requirements and approved providers are published by the Citizenship by Investment Unit. |
| Citizenship | Decided by the government, subject to due diligence. Citizenship does not by itself make you tax resident anywhere. |
| Where companies, banks and trusts sit | Chosen for their role. Your passport country, your home and your structures can all be different places. |
| Good fit for | People who may live in the Caribbean, and families for whom a second citizenship is one part of a wider plan. |
| Watch out for | Treating a passport as a tax plan. US citizens stay US-taxable, and Canadians must still manage residence and departure tax. |
General information, not legal or tax advice. Immigration and tax rules, amounts and processing times change; we confirm the current requirements for your specific case during your Global Strategy.
Programme overview
The citizenship-by-investment programme in brief
Antigua and Barbuda operates a government citizenship-by-investment programme. Official requirements and approved providers are published by its Citizenship by Investment Unit. Applications must be submitted through a CIU-licensed agent. Citizenship does not by itself change your tax residence.
The Unit lists four investment options: a contribution to the National Development Fund, approved real estate, a business investment, and the University of the West Indies Fund, which is for a family application of at least six people (official source). Current amounts, fees and conditions are on the Citizenship by Investment Unit website.
Travel access, October 2026. Under a U.S. presidential proclamation in effect since 1 January 2026, the United States has suspended the issue of immigrant visas and of B-1, B-2, B-1/B-2, F, M and J non-immigrant visas to nationals of Antigua and Barbuda, and consular officers are directed to reduce the validity of other non-immigrant visas. This is not a blanket travel ban. It applies to nationals who were outside the United States and held no valid visa on that date; visas issued before then are not revoked under the proclamation; and it does not apply to U.S. lawful permanent residents or to dual nationals travelling on a passport of a country that is not designated. Other exceptions exist, and the measure is reviewed periodically. Sources: U.S. Department of State and the proclamation text.
One Percent Tax provides international planning and is not a licensed agent or authorized representative of Antigua and Barbuda’s citizenship-by-investment programme.
General information, not legal or tax advice. Immigration and tax rules, amounts and processing times change; we confirm the current requirements for your specific case during your Global Strategy.
Related
Before you choose
- The Caribbean How Antigua and Barbuda compares with the other Caribbean options.
- Citizenship acquisition Routes to a second passport by contribution, investment, descent or naturalization.
- Asset protection Companies, trusts and LLCs chosen for the role each one plays in your plan.
- Leaving the United States Why US citizens stay taxable at home, and what a move can still change.
- Leaving Canada Departure tax, residential ties and what to settle before you go.
Does an Antigua and Barbuda passport stop me paying tax at home?
No. Citizenship is not tax residence. A second passport does not by itself change where you are taxed. Tax residence depends on where you live and the rules of each country involved, and we plan it separately. US citizens remain taxable in the US wherever they live; see leaving the United States. Canadians who cut residential ties can face departure tax on the way out; see leaving Canada.
Does Antigua and Barbuda tax personal income?
The Citizenship by Investment Unit states that residents pay no personal income tax, capital gains tax or estate tax. Self-employed business income is a separate matter: sole traders, partnerships and other unincorporated businesses pay the Unincorporated Business Tax on their net business income. Other business and local taxes also apply, so we check your situation.
Who handles a citizenship-by-investment application?
Applications must be submitted through a CIU-licensed agent. The Citizenship by Investment Unit publishes the official requirements and the approved providers. One Percent Tax provides international planning and is not a licensed agent or authorized representative of the programme.
Do I have to live there?
The Unit asks new citizens for at least five days in the country during the first five calendar years (source, as checked September 2026). Living there as a resident, and where you are tax resident, are separate questions.
Your next step
Planning around Antigua and Barbuda?
The Global Strategy plans your tax residence, relocation and structures. It is separate from any citizenship-by-investment application.