Antigua & Barbuda Wealth Strategy Profile (2025): Tax, Residency, and Offshore Banking

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Explore Strategic Jurisdictions for Tax Optimization, Residency, Banking, Business Formation, Wealth Protection & Quality of Life

Reputable Jurisdiction
Zero-tax Tax System

Antigua & Barbuda

Antigua and Barbuda offers one of the most accessible citizenship-by-investment (CBI) programs in the Caribbean, granting a second passport in exchange for a donation or real estate investment. But beyond the passport, it’s also a strategic jurisdiction for tax planning. The country imposes no personal income, capital gains, or inheritance tax, and offers a relatively discreet financial system aligned with international compliance standards. Residency isn’t required for CBI, but physical presence options are available for those seeking substance. English-speaking, politically stable, and geopolitically neutral, Antigua serves both as a plan B citizenship and a potential base for tax-free living—with broad appeal to mobile entrepreneurs and wealth preservation strategies.

Tax System

Tax System Type
Zero-tax
Zero Tax
Personal Tax (Top Rate)
0%
No income tax
Effective Tax Rate ($250K)0%
Corporate Tax25%
Capital Gains Tax0%
Dividend TaxNone
VAT/GST15%
Wealth TaxNone
Inheritance TaxNone

Foreign Income Treatment

Foreign-sourced income is tax-exempt.
Tax Treaties32
Substance RequirementsLevel: Minimal
Offshore companies have low reporting requirements
Pension TaxationTax Exempt
Retirement friendly tax structure
Tax Note
Antigua’s tax-free environment on personal income, capital gains, and inheritance creates a strong incentive for high-net-worth individuals. However, its limited tax treaty network and reliance on CBI-linked residency structures reduce long-term tax planning flexibility, particularly for active earners or international entrepreneurs with complex income streams.

Residency & Citizenship

Available Programs

Citizenship by Investment
Business

Investment Requirements

Standard Investment100,000
Program TypeCitizenship by Investment
Additional CriteriaProperty 200,000

Residency Requirements

Tax Residency CriteriaPrimary: Citizenship Investment
Physical PresenceRequirement: 0CBI Program
Digital Nomad VisaAvailableDuration: 2 YearsIncome requirement: $100,000 per year
Family InclusionYesSpouse: Yes, Children: Any Age, Parents: Yes

Path to Citizenship

Available PathYes
TimelineTimeline: 3 to 6 monthsVia: CBI
Dual CitizenshipYesNo restrictionsDual citizenship permitted with no exit tax

Expert Analysis

Score: 6/10

Antigua & Barbuda offers citizenship by investment starting at $100K (donation) or $200K (real estate), with minimal physical presence requirements (5 days within 5 years). The zero personal tax environment is attractive for planning, though the small island economy and limited infrastructure make permanent residence impractical for most global citizens.

Strategy Considerations

One of the most affordable CBI programs
Zero tax
Stable business climate.
CBI Passport Restrictions
Small Banking Sector
US and Canada visa access challenges

Ideal For

Best Suited For

HNWIs

Tax optimization & wealth preservation

Citizenship Investment

Asset protection & banking privacy

Retirees

Global business operations

Special Note: Attractive real estate CBI option
Less ideal for: Those needing a tax-free jurisdiction with extensive international banking options.

Strategic Implementation

Flag Theory Scores

7
Tax
6
Residency
8
Asset Protection
7
Banking
4
Business
5
Lifestyle
7
Investment

Real Estate Investment

Average Rental Yield
4%6%

Strategic Support Costs

Residency
$4,000 – $7,500
Banking
$1,500 – $4,000
Tax Planning
$5,000 – $9,000
Business
$3,000 – $7,000
Trust Setup
$8,000 – $15,000
Full Implementation Package$21,500 – $42,500

Investment Note

Antigua offers citizenship through real estate investment ($200K+), with property held for 5 years before resale. Tourism-focused investments can provide 4-6% yields, though seasonal fluctuations create volatility. The citizenship benefit drives investment decisions more than underlying property economics.

Banking & Asset Protection

Banking Score

7/10

Banking quality, accessibility, and international integration

Asset Protection Score

8/10

Legal frameworks for preserving and protecting wealth

Banking Privacy

4/5

High

Key Features
  • Protected banking relationship
  • Bank secrecy tradition
  • Limited domestic information sharing

Non-Resident Account Opening

Accessibility: Easy
Requirements: Passport, Investment Program, Documentation
Remote Opening: Partial
Minimum Deposit: $2,500
Processing Time: 1-2 Weeks
Documentation Level: Moderate

International Banking Features

CRS & FATCA Participation:Partial

CRS reporting active but no FATCA compliance with certain US exemptions

International Transfers:Easy

Small banking sector no currency controls but moderate CRS scrutiny

Multi-Currency Accounts:Yes

Well known offshore banking hub USD and EUR accounts easily available

Crypto Friendly:Yes

Crypto friendly environment possibly exploring CBI options for crypto investors

Private Banking

Minimum Amount: 250,000
Currency: USD
Special Notes: Offshore financial hub used for asset protection
Deposit Protection Limit: $200,000 USD

Asset Protection Structures

Trusts:Yes Recognized

Type: Asset Protection Trust

Foundations:Yes Available

Type: Limited Recognition

Features: Basic Asset Protection

Strategy Insights

Banking Strategy

Banking in Antigua combines Caribbean flexibility with reasonable international connectivity. Account opening typically requires citizenship or business connection to the islands. Services are adequate for wealth preservation and multi-currency holdings, though international transfers face increasing scrutiny and correspondent relationship challenges.

Asset Protection Strategy

Antigua & Barbuda provides strong asset protection through specialized trust legislation and international business company structures. The jurisdiction’s limited recognition of foreign judgments creates effective barriers to creditors, while statutory protections specifically shield against foreign tax and divorce judgments.

Key Statistics & Lifestyle

Lifestyle & Community

Expat CommunitySmall
Climate
Tropical
Immigration ClimateWelcoming
Focus:Citizenship By Investment
Processing:Fast
Requirements:Financial Only

Antigua offers a relaxed island lifestyle and warm climate, but limited healthcare, international schooling, and flight connectivity make it less suitable for families or individuals seeking high-end amenities and long-term infrastructure. Best suited for seasonal living or citizenship acquisition rather than year-round residence.

Safety Profile

Overall SafetyHigh
Political StabilityMedium
Stability Factors:
  • Tourism Driven Economy
Risk Factors:
  • Hurricane Vulnerability

Stable and safe for residents and businesses

Cost of Living

Relative to NYC (=130)65

Affordable

Quality of Life

HealthcareGood
System:Basic public, Better private
Expat Access:Private only
Insurance:Mandatory
Medical Tourism:No
International SchoolsLimited
Curriculum:British American
Languages:English
Availability:Very Limited
Cost:High
Admission:Limited Places
InfrastructureMedium
Strengths:
  • Luxury Tourism Investment
Weaknesses:
  • Airport Development Still Expanding
Global Airport ConnectivityLimited
Hub:V.C. Bird International Airport
Connectivity Notes:Strong UK Access, Limited Beyond
English PrevalenceWidely Spoken
Usage:Business, Tourism
Notes:English dominant, Local dialect variations

Business Structures

Corporate Tax Rate25
ExemptionsZero Tax
Exemptions: Offshore entities
Special RegimesAvailable
Notes: Special regimes likely available for offshore or export oriented businesses

Business Formation

TimelineMinimum: 5 days
Note: Straightforward registration for international business companies
Official Costs3,000 – 7,000
Currency: USD
Note: Mid range offshore registration fees with annual renewals
Foreign OwnershipUnrestricted
Note: No restrictions foreigners can fully own and register businesses
Local Director RequiredNo
Note: No mandatory local director requirement
Business Environment Score4/10

Available Business Entities

Business Entities
LLC
IBC
Trusts
Foundations
Notes: Common for CBI investors, Real estate holding

Special Economic Zones

No SEZs

Zones: None

Business Environment

Despite zero corporate tax, Antigua & Barbuda has limited business infrastructure beyond tourism and financial services. Company formation is efficient (2 3 days) but limited local market and high operating costs make substantive business operations challenging. The jurisdiction remains useful primarily for holding structures rather than operational companies.

Last Updated: March 2025Strategic Country Profile: Antigua & Barbuda

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