Antigua and Barbuda

{"ftc_utility":"none","fbar_trigger_notes":"US expats with Antiguan bank accounts exceeding $10,000 in aggregate with all foreign accounts must file FinCEN 114 (FBAR). Antigua and Barbuda uses the Eastern Caribbean Dollar (XCD) pegged to USD. Local bank accounts at institutions such as CIBC FirstCaribbean or Antigua Commercial Bank would count toward the FBAR threshold.","ftc_utility_reason":"Antigua and Barbuda taxes only local-source income. Foreign-source income including US wages earned remotely is not taxed locally, meaning no foreign tax is paid on that income and the Foreign Tax Credit provides no shelter. FEIE is the primary tool for US expats working for Antiguan employers or on Antiguan-source income.","presence_day_count_notes":"No visa requirement for US citizens entering Antigua and Barbuda for short stays. Long-term residency requires a formal permit or citizenship. The 330-day physical presence test is practically achievable. Antigua and Barbuda does not impose a minimum stay requirement that would conflict with the 330-day count, though obtaining legal residency status is advisable for the bona fide residence test.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":18000,"local_tax_rate_on_earned_income":0,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign-source pension income is not taxed in Antigua and Barbuda under the territorial system. Only Antiguan-source pension income would be subject to local tax, subject to any applicable personal allowances.","tax_rate":null,"locally_taxed":false},"social_security":{"notes":"US Social Security benefits are US-source income and not subject to Antiguan tax under the territorial system. No totalization agreement or income tax treaty exists between the US and Antigua and Barbuda.","locally_taxed":false,"treaty_protection":false},"roth_distributions":{"notes":"Roth IRA distributions are US-source and not taxed under the territorial system. No local tax applies.","locally_taxed":false},"us_401k_ira_distributions":{"notes":"Antigua and Barbuda operates a territorial tax system. US-source 401k and IRA distributions are foreign-source income and not subject to local income tax. There is no US-Antigua and Barbuda tax treaty, so no treaty protection applies, but territorial taxation achieves the same practical result - these distributions are not taxed locally.","tax_rate":null,"locally_taxed":false,"treaty_protection":false}}

{"rate":0,"notes":"Antigua and Barbuda does not levy a capital gains tax on individuals or corporations. Gains from asset disposals are not subject to tax.","details":{"tax_type":"Capital Gains Tax","country_name":"Antigua and Barbuda","country_iso_code":"ATG","source_references":["Inland Revenue Department of Antigua and Barbuda","KPMG Caribbean Tax Guide","Deloitte International Tax Highlights"],"last_verified_date":"2026-06-03","general_description":"No capital gains tax exists in Antigua and Barbuda. This applies to both individuals and corporations. Real property transfers are subject to stamp duty rather than a gains-based tax.","corporate_capital_gains":{"rate":0,"tax_treatment":"Exempt - no capital gains tax. Corporate income tax applies to trading profits but capital gains are not separately taxed."},"individual_capital_gains":{"rate":0,"tax_treatment":"Exempt - no capital gains tax for individuals. Property transfers subject to stamp duty at varying rates rather than a gains-based levy."}}}

{"notes":"Antigua and Barbuda does not impose a withholding tax on dividends paid to non-residents under most circumstances. Dividends received by resident individuals may be included in assessable income subject to personal income tax at progressive rates, though domestic dividends from locally incorporated companies may benefit from participation exemption treatment in practice. There is no separate dividend withholding tax rate in the standard sense.","rates":[{"rate":0,"type":"withholding","notes":"Withholding tax on dividends paid to non-residents is generally 0% - Antigua and Barbuda does not impose a standard dividend WHT under its domestic rules."},{"rate":0.25,"type":"progressive","notes":"Dividends received by resident individuals are potentially included in personal income and subject to the top marginal rate of 25% if included in assessable income, though treatment in practice may vary."}]}