Tax Map · Relocation rankings

Tax residency in Antigua and Barbuda

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 183+ days in a calendar/tax year
• permanent place of abode in Antigua and Barbuda
• approved tax residency program with 30+ days per year
• maintain an Antigua residential address
• annual flat tax payment of US$20,000
• annual income of at least US$100,000

A self-funded remote or high-net-worth individual can either use the two‑year Nomad Digital Residence visa or obtain permanent residence/tax residence via the investment‑based tax residency or citizenship‑by‑investment programmes.

Official guidance indicates residency is tied to physical presence and/or approved program conditions, not citizenship or domicile. Leaving is comparatively easy because there is no citizenship-based taxation or domicile-based deemed-resident tail in the cited guidance; you mainly stop satisfying the day-count/program conditions.

“Section I – Criteria for Individuals to be considered a tax resident. The ...” — OECD summary of Antigua and Barbuda tax residency rules

Estimate — confirm against the linked sources. See methodology.