Tax residency in Antigua and Barbuda
How to become a tax resident — and how hard it is to leave.
How do I become a tax resident of Antigua and Barbuda?
You become a tax resident of Antigua and Barbuda after spending 183 days there. The country offers a no income tax system.
Common questions
- What is the tax system in Antigua and Barbuda?
- Antigua and Barbuda has a no income tax system. The top personal income tax rate is 0%.
- Are there investment routes to residency in Antigua and Barbuda?
- Yes, Antigua and Barbuda offers residency through investment. The golden visa requires a minimum investment of $100,000 USD, and citizenship by investment is also available.
- Does Antigua and Barbuda have an exit tax?
- No, Antigua and Barbuda does not have an exit tax.
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.
How to break residency
easy to leaveOfficial 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.