A Caribbean tax base for internationally mobile clients.
Antigua and Barbuda combines zero personal income tax with flexible residency options, Caribbean lifestyle and a genuine pathway toward long-term residence or citizenship.
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Tax residence, international company structuring and banking considered as one coordinated strategy.
The headline numbers are unusually simple.
No general personal income tax.
Particularly relevant for investors and internationally mobile entrepreneurs.
A significantly lower presence requirement than a traditional 183-day tax-residency route.
Applies under the accelerated residency programme described for qualifying applicants.
Usually known for passports. Less known for tax residency.
Antigua and Barbuda is usually discussed in the context of citizenship by investment. For internationally mobile clients, however, its tax-residency framework can be just as interesting.
The jurisdiction can offer a combination of low personal taxation, flexible physical presence and a Caribbean base aligned with both European and American time zones.
The jurisdiction does not impose general personal income tax, creating a particularly clean personal-tax environment.
Certain qualifying clients can establish their position without spending six months of every year in Antigua.
Antigua can combine tax residency with permanent residence, family rights and potentially citizenship depending on the route.
Three different ways to establish a base.
The appropriate route depends heavily on how much time you want to spend in Antigua, your income level and whether the objective is temporary residence, permanent residence or eventual citizenship.
183-Day Route
The traditional route for individuals genuinely living most of the year in Antigua and Barbuda.
Low-Presence Route
The most distinctive option for wealthy and highly mobile individuals who do not want a traditional 183-day commitment.
Particularly relevant for perpetual travellers, investors and entrepreneurs with substantial international income.
Digital Nomad Residence
A lower-commitment residence option designed primarily for individuals working remotely for businesses outside Antigua.
Designed around international mobility.
For clients who qualify, the accelerated route can establish a Caribbean tax base while requiring materially less physical presence than a traditional residency system.
Applicants should meet the relevant annual income requirement for the programme.
A qualifying property must be owned or leased locally.
The accelerated programme is structured around approximately 30 days of annual physical presence.
The programme uses a fixed annual tax rather than ordinary percentage-based personal income taxation.
Personal taxation is simple. Corporate taxation is not.
Antigua's personal tax position is unusually straightforward, but corporate tax should not automatically be assumed to be zero.
The corporate outcome depends on the entity, activity and source of income. International structures therefore need to be designed around the actual business rather than simply incorporating a company and assuming the headline rate applies.
Residence in Antigua. Business internationally.
One possible architecture for internationally active entrepreneurs using Antigua as their personal and holding jurisdiction.
Personal residency and tax position established in Antigua and Barbuda.
International holding layer above the operating business.
Commercial activity remains in the jurisdiction most appropriate for customers, staff, payment processing and operations.
The appropriate operating jurisdiction depends on the business model. The source material, for example, describes structures combining an Antigua holding IBC with a Hong Kong operating company.
Residency is not the only route available.
Antigua and Barbuda also operates a citizenship-by-investment programme. For certain clients, this means tax planning, residence and second citizenship can all be considered within the same broader jurisdictional strategy.
Multiple qualifying contribution and investment routes exist, including donation, approved real estate and business investment.
Best suited to clients who value mobility.
Founders whose customers, teams and business activities remain primarily outside Antigua.
Highly mobile individuals who do not want to spend 183 days every year in one jurisdiction.
Clients receiving substantial dividends, investment returns or other internationally generated capital income.
The tax rate is only one part of the decision.
Caribbean banking can be more restrictive than major European or US banking markets. International banking relationships may therefore remain important.
Establishing Antiguan residence does not automatically terminate tax residence elsewhere. Your exit must work under the rules of the country you are leaving.
The corporate position is substantially more nuanced than the personal headline rates and must be structured carefully.
Antigua is small and comparatively quiet. For some clients that is exactly the appeal, while others may prefer a larger international business centre.
We look beyond the headline tax rate.
Antigua may offer an attractive personal-tax environment, but the right structure still depends on where you are leaving, how your business operates, where your income originates and where your assets and banking relationships are maintained.
We assess those elements together before recommending whether Antigua and Barbuda should form part of your wider international structure.
Could Antigua become your next tax base?
We assess your current residence, international income, business structure, presence requirements and long-term mobility before recommending whether Antigua makes sense for you.
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