Tax Authority in Antigua and Barbuda Explained

Meet the Inland Revenue Department of Antigua and BarbudaCopy link to section

The tax authority in Antigua and Barbuda is the Inland Revenue Department (IRD), the revenue collection agency of the national government. It sits within the Ministry of Finance and Corporate Governance and is headed by the Commissioner of Inland Revenue, who oversees both domestic tax collection and the country's international information-exchange obligations.

For a foreign owner, this is the body you will register with, file returns to, and deal with on any audit or dispute. Its official "About Us" page sets out the department's role as the single domestic point of contact for income tax, sales tax, property tax, and a range of licences and levies.

This article explains what the IRD administers, how a non-resident registers, when filings fall due, and how the department assesses, audits, and enforces. It is most useful to foreign business owners and their advisers weighing incorporation in the jurisdiction or maintaining an entity already formed there.

The Legal Mandate and Scope of the Tax AuthorityCopy link to section

The IRD's authority rests on the Tax Administration and Procedures Act No. 12 of 2018 (TAPA), which governs how taxes are assessed, collected, and enforced. An older statute, the Tax Administration and Procedure Act No. 19 of 2012, remains published on the national laws repository, but the 2018 Act is the operative version confirmed by the department itself.

Not every tax flows through the IRD. Duties and taxes on imported goods are handled by the separate Customs and Excise Division, so an importer deals with two distinct bodies rather than one.

The department also acts as the country's Competent Authority for international tax cooperation. In that role it administers FATCA, the Common Reporting Standard (CRS), and beneficial ownership matters, and it issued a Competent Authority Guidance Note on Complying with Beneficial Ownership in December 2024.

A further set of guidance notes followed in early March 2025, addressing reporting financial institutions on amendments to the Automatic Exchange of Financial Account Information Act, 2016, as amended by the 2025 Amendment Act (No. 5 of 2025). These changes sit under the CRS regime and matter chiefly to financial institutions rather than ordinary trading companies.

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Which Taxes and Duties the Department AdministersCopy link to section

The IRD publishes a consolidated list of taxes, duties, levies, and fees it administers. The items below are the ones most likely to touch a foreign-owned business or investor.

The department also collects the Unincorporated Business Tax, a Tourism Guest Levy, motor vehicle and casino licence fees, and stamp duty on bills of sale, leases, mortgages, contracts, and bills of lading.

Several features favour non-resident structures. International Business Companies hold a 50-year exemption covering most income types, including dividends, interest, and royalties involving foreign parties.

There are no controlled foreign corporation rules to contend with. The country also imposes no capital gains tax, net wealth tax, gift tax, or inheritance tax, which simplifies planning for foreign holders considerably.

Registering as a Taxpayer with the AuthorityCopy link to section

Any person or entity that becomes liable to tax must register with the IRD and obtain a Tax Identification Number (TIN). Each taxpayer may hold only one TIN, and it must be quoted on all correspondence with the department.

A newly incorporated company registers after formation to cover corporation tax and, where the threshold is met, ABST. Resident companies are taxed at 25% on worldwide income, so registration is not optional once the entity begins trading.

ABST registration becomes mandatory once annual turnover exceeds EC$300,000. It is also required at the start of business if sales are expected to cross that level, or if EC$100,000 is reached within the first four months of the tax year.

• Form F19 registers employees; a non-resident must present a passport with the completed form, and the IRD retains a photocopy.
• Form F14 registers self-employed individuals.

Setting up a business in practice means dealing with more than the tax authority alone. The general route is to engage a local attorney and register with the Intellectual Property and Commercial Office, the IRD, the Medical Benefits Scheme, the Social Security Scheme, and the Board of Education, a process that usually takes up to three weeks.

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Online Services and Electronic Filing PortalsCopy link to section

The IRD's main online presence is its website at ird.gov.ag, where forms, guidance notes, and notices are published. The government's forms portal hosts IRD forms in Adobe Acrobat format with accompanying instructions.

No dedicated self-service eTax portal for filing income tax or ABST returns online was identified, unlike e-filing systems in some other OECS jurisdictions. For most tax types, paper or in-person filing remains the primary route.

Payment, by contrast, can be made electronically through several confirmed channels:

• ACB Online
• ECAB MORE Banking
• FCIB Online
• Wire transfer

The department also offers a Taxpayer Information Update Form and a Property Tax Update Form for download, and it maintains an official Facebook page for notices.

The Filing and Payment Calendar at a GlanceCopy link to section

The standard tax year runs from 1 January to 31 December, though a company may apply to the IRD for a different accounting period. The deadlines below cover the obligations most relevant to a foreign-owned entity.

ABST registration numbers must appear on all settlement documents, including invoices, cheques, and waybills. A September ABST liability, for example, falls due by 31 October.

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Assessment and Reassessment PowersCopy link to section

Companies operate on a self-assessment basis, meaning the entity calculates and reports its own liability. The IRD then conducts continuing compliance work to verify that corporations have met their responsibilities.

When a return is captured, the assessment process is triggered, and an assessment notice with an explanatory note is mailed where there is a credit or a liability. Under TAPA, an "assessment" is the recording of a taxpayer's liability for a period and includes a revised assessment.

The Commissioner must revise an original assessment when satisfied it rested on incorrect information, within the limits set in section 29 of the Act. The Commissioner may also require, by written notice, fuller or additional returns for any period, even where no return has yet been filed.

A taxpayer who disagrees may appeal to the Tax Appeal Board, which regulates its own proceedings. The Board may accept a late appeal where absence from the country, illness, or other reasonable cause prevented filing within the 90-day window.

Audit, Investigation and Information-Gathering AuthorityCopy link to section

Any return filed with the department may be selected for audit to verify declared amounts. The IRD generally works through issue-focused reviews and audits conducted as needed, rather than blanket examination.

The Commissioner's power to demand fuller or additional returns extends to anyone filing on their own behalf or as agent or trustee for another. A taxpayer's representative, including an agent or trustee, must perform all duties under the Act, including payment, and any replacement must be notified to the Commissioner within 30 days of appointment.

International reporting adds a second dimension to the department's reach. As Competent Authority for FATCA and CRS, the IRD gathers information from reporting financial institutions for automatic exchange, and its December 2024 beneficial ownership guidance points to active obligations on legal entities.

Enforcement, Penalties and Debt RecoveryCopy link to section

Penalties accrue quickly once a deadline passes, and the rates differ by taxpayer type and by tax.

For unpaid debt, the IRD can enforce collection through wage garnishment, asset seizure, or property liens. These are administrative tools, so a foreign owner should treat an outstanding balance as a live exposure on the entity's local assets.

On the wider compliance picture, the most recent CFATF Mutual Evaluation rated the country largely compliant. The jurisdiction was also removed from the EU list of non-cooperative jurisdictions in October 2024, a status point that often matters to banks and counterparties abroad.

Contacting the Department: Offices and ChannelsCopy link to section

The head office sits in St. John's, Antigua, and the FATCA, CRS and EOI page serves reporting financial institutions specifically. Returns may be mailed to the Commissioner of Inland Revenue, St. John's.

• General lines listed on the IRD return guide: 462-4142/3, 462-0396, 562-4877, 562-5605
• Taxpayer Services: 468-9473
• One Stop Shop satellite point: English Harbour
• Forms repository: forms.gov.ag/ird/

Office hours and email addresses were not published in the sources reviewed, so confirm those directly through the department's contact page before relying on them.

ConclusionCopy link to section

The Inland Revenue Department is the single domestic authority a foreign-owned entity will deal with for income tax, sales tax, property tax, and the country's information-exchange obligations, while customs duties run through a separate division. Registration for a TIN is unavoidable once trading begins, ABST follows the EC$300,000 turnover threshold, and the calendar centres on a 31 March corporate return with monthly ABST and instalment payments. Penalties and interest mount fast, and the department can garnish wages, seize assets, or place liens, so timely filing protects local exposure. For non-residents, the absence of capital gains, wealth, inheritance, and gift taxes, together with the IBC exemption, makes the compliance burden manageable when handled on schedule.

How Expanship Can Help Your Business in Antigua and BarbudaCopy link to section

Expanship supports foreign owners on the practical side of dealing with the Inland Revenue Department, from obtaining a TIN to meeting ABST and corporate filing deadlines, and extends that support across the full life cycle of a locally formed entity. The aim is to keep your company correctly registered and current with every authority it must answer to.

• Company incorporation and entity setup
• Registered agent and registered office services
• Tax registration and return filing with the IRD
• Ongoing compliance and deadline management
• Accounting and bookkeeping
• Introductions to local banking

To discuss your situation, contact Expanship Antigua and Barbuda.

Frequently Asked QuestionsCopy link to section