Antigua and Barbuda Concessions Guide

INVESTMENT SIZE EXEMPTION/REDUCTION OF DUTY ON

Corporate Income Tax

Exemption Reduction
Non-Citizen Licenses
Materials, Furniture,

Reduction of Stamp
Vehicles (Import or
Capital Investment

(Citizen/Resident)

Loss Carried Fwd

No. of Employees

Raw or Building

Withholding Tax
Machinery ETC.

Transfers and
Duty on Land
Reduction on

(Income Tax)
Property Tax

Exemption /
Appliances,

Reduction
Purchase)
Up to $1 Up to 10% on
Category 1 Million or Up to 26 Yes Yes Up to 10 % Up to 3 yrs 1 yr Land and Building Up to 3 yrs

Over $1 Up to 20 % on
Category 2 Million & Over 26 Yes Yes Up to 20% Up to 5 yrs 2 yrs Land and Building Up to 5 yrs

Over $10 Up to 30 % on
Category 3 Million & Over 51 Yes Yes Up to 30% Up to 10 yrs 3 yrs Land and Building Up to 10 yrs

Over $25 Up to 40% on

Category 4 Million & Over 75 Yes Yes Up to 40% Up to 12 yrs 4 yrs Land and Building Up to 12 yrs

Over $75 Up to 50% on

Category 5 Million & Over 100 Yes Yes Up to 50% Up to 15 yrs 5 yrs Land and Building Up to 15 yrs

Over $100 Up to 75% on

Category 6 Million & Over 150 Yes Yes Up to 75% Up to 20 yrs 7 yrs Land and Building Up to 20 yrs

Antigua and Barbuda Concessions Guide

INVESTMENT SIZE EXEMPTION/REDUCTION OF DUTY ON
Corporate Income Tax

Exemption Reduction
Non-Citizen Licenses
Materials, Furniture,

Reduction of Stamp
Vehicles (Import or
Capital Investment

(Citizen/Resident)

Loss Carried Fwd

No. of Employees

Raw or Building

Withholding Tax
Machinery ETC.

Transfers and
Duty on Land
Reduction on

(Income Tax)
Property Tax

Exemption /
Appliances,

Reduction
Purchase)

Up to $1 Up to 10% on
Category 1 Million or Up to 26 Yes Yes Up to 10 % Up to 3 yrs 1 yr Land and Building Up to 3 yrs

Over $1 Up to 20 % on
Category 2 Million & Over 26 Yes Yes Up to 20% Up to 5 yrs 2 yrs Land and Building Up to 5 yrs

Over $10 Up to 30 % on
Category 3 Million & Over 51 Yes Yes Up to 30% Up to 10 yrs 3 yrs Land and Building Up to 10 yrs

Over $25 Up to 40% on

Category 4 Million & Over 75 Yes Yes Up to 40% Up to 12 yrs 4 yrs Land and Building Up to 12 yrs

Over $75 Up to 50% on

Category 5 Million & Over 100 Yes Yes Up to 50% Up to 15 yrs 5 yrs Land and Building Up to 15 yrs

Over $100 Up to 75% on

Category 6 Million & Over 150 Yes Yes Up to 75% Up to 20 yrs 7 yrs Land and Building Up to 20 yrs