Antigua and Barbuda – Property Taxes

What taxes and fees apply when purchasing property in Antigua and Barbuda?

Both stamp duty and property-related fees come into play when acquiring real estate in Antigua and Barbuda. Purchasers are liable for a stamp duty charge of 2.5% of the assessed value of the property being acquired. This flat-rate structure differs from the progressive bands found in the UK’s Stamp Duty Land Tax system or the tiered land transfer taxes applied to buyers in Canada, offering a more straightforward calculation for prospective owners.

As of early 2026, foreign purchasers face a defined set of mandatory costs: the 2.5% buyer stamp duty on the property transfer, the Non-Citizen Land Holding Licence fee of typically 5% of the property’s value, a fixed EC$100 application fee for the licence, and legal conveyancing fees that are essential to navigating both the licensing process and the transfer of title.

Under local legal convention, the buyer bears the legal costs associated with preparing the instrument of transfer, though parties may agree to divide these fees equally. Legal fees are calculated on a sliding scale spanning 2.5% to 3.5% of the purchase price. For simpler transactions, fees in practice often settle toward the lower portion of this range.

An insurance fee of 0.2% is also charged on the transaction. Buyers should additionally set aside funds for survey costs if the property’s boundaries have not been formally verified within the past ten years, as well as any outstanding property taxes owed on the property up to the completion date.

The Inland Revenue Department (IRD) serves as Antigua and Barbuda’s central tax authority and is responsible for administering all taxes arising from property transactions, whether paid by individuals or companies. Always confirm current rates directly with the IRD official website prior to finalising any transaction.

Worked example: approximate buying costs for a citizen purchaser (as of 2026)

Assume a property with an assessed value of USD 500,000:

Worked example: approximate buying costs for a non-citizen purchaser (as of 2026)

These figures are illustrative only. Always verify current rates with the IRD and a locally qualified lawyer, as fees and assessed values may differ depending on the property and circumstances.

Step-by-step property purchase process in Antigua and Barbuda

1. Engage a local attorney. Appoint a qualified Antiguan lawyer to carry out title searches, examine the deed, and confirm the property is free of encumbrances.
2. Agree and sign a Sale and Purchase Agreement. A deposit of typically 10% is paid upon exchange of contracts. Your attorney will draft or carefully review this agreement on your behalf.
3. Apply for the Alien Landholding Licence (ALHL). Non-citizens are required to obtain an Alien Landholding Licence from the Ministry of Justice and Legal Affairs before a purchase can be completed; the fee for this licence is five percent of the purchase price. Citizens of Antigua and Barbuda are not subject to this requirement.
4. Obtain approval. Whether applying through the CBI programme or as an independent foreign investor, the approval timeline is typically three to six months.
5. Pay stamp duty and other fees. The 2.5% stamp duty and all other relevant costs are settled at the point of completion. The vendor is also required to clear any outstanding land or property taxes accrued up to the date of the transfer instrument at this stage.
6. Complete the transfer and register the title. The transaction is formally recorded at the Land Registry Department. This registration step establishes legal ownership.

What taxes and fees apply when selling property in Antigua and Barbuda?

The principal cost categories associated with selling a property in Antigua include the seller’s stamp duty of 7.5%, real estate agent commissions ranging from 5% to 7%, legal fees of 1% to 2%, and, for non-citizen sellers, a potential 5% Land Value Appreciation Tax on any increase in the property’s value.

The most significant element of a seller’s total exit costs is the combined impact of the 7.5% stamp duty and agent commissions of 5% to 7%, which together represent between 12.5% and 14.5% of the sale price before additional charges are factored in. This is broadly in line with the combined transactional costs sellers face in countries such as Australia or Canada, where stamp duty equivalents, agent fees, and legal costs can similarly amount to 10–15% on a resale.

The seller bears the obligation to pay the 7.5% stamp fee but is not subject to any further tax on the income derived from the sale itself. Non-resident sellers face an additional liability in the form of a 5% appreciation tax applied to the gain in their property’s value.

While Antigua and Barbuda imposes no formal capital gains tax, this appreciation tax effectively captures a portion of the uplift in value for non-resident sellers, fulfilling a comparable economic function. Sellers are advised to instruct a local attorney and check current figures with both the IRD and the Ministry of Legal Affairs before proceeding with any disposal.

Is capital gains tax payable on property sales in Antigua and Barbuda?

As of early 2026, Antigua and Barbuda does not operate a general capital gains tax regime on property disposals. This means sellers are not required to hand over a share of their profit to the government purely on account of having sold at a price above what they originally paid. This represents a material advantage relative to many other jurisdictions — in the UK, gains on residential property above the annual exempt amount attract CGT at rates of up to 24%, while in Canada, half of any capital gain is brought into income and taxed at the seller’s applicable marginal rate.

When a homeowner or investor disposes of a property in Antigua and Barbuda, their obligation is limited to paying stamp duty at 7.5% of the assessed value. No further tax is levied on the proceeds of the sale. There are no exemptions to calculate, no ownership-period discounts to apply, and no distinction between a primary home and an investment asset for capital gains purposes — because the tax does not exist in this jurisdiction.

The closest provision to a capital gains charge within the Antiguan system is the appreciation tax that falls on non-citizen sellers. This levy is set at 5% of the increase in the property’s value between the original acquisition price and the disposal price. It is applied exclusively to non-residents and is capped at a relatively modest flat rate, but it plays a conceptually similar role to a gains-based charge.

Practical example: A non-citizen investor acquires a villa for USD 400,000 and later sells it for USD 600,000. The increase in value is USD 200,000. The 5% appreciation tax on this gain amounts to USD 10,000. Additionally, the seller pays stamp duty of 7.5% on the full sale price, equating to USD 45,000. No further capital gains tax is owed in Antigua and Barbuda. Bear in mind, however, that the seller may still face tax obligations in their country of tax residence — advice from a qualified tax professional in both jurisdictions is strongly recommended.

Are there annual property taxes in Antigua and Barbuda?

Property tax in Antigua and Barbuda is an annual charge levied on the market value of real estate held by individuals and legal entities. The applicable rate differs according to the classification and location of the property and is collected each year by the government. Valuations are carried out by the Valuation Department, which applies a methodology based on market value, location, and intended use of the property.

Both residents and non-residents are subject to the same property tax rates, which range from 0.1% to 0.5% of the assessed value. When placed alongside the recurring property tax rates found in the United States — where effective rates often fall between 0.5% and 2.5% depending on the state — or the UK’s Council Tax, which is a fixed annual charge bearing no direct relationship to property value, Antigua and Barbuda’s rates appear very competitive.

The rates by property classification, as of 2026, are broadly as follows:

Unimproved or vacant land is taxed at 0.3% of the property’s value. For improved land — that is, land on which buildings have been constructed — separate rates apply to the land element and to the structures on it. The land portion is generally assessed at 0.3%, while the buildings attract an additional 2%. Confirm the rate applicable to your specific property directly with the IRD, as individual assessments may vary.

Certain categories of land may qualify for full or partial exemption from property tax, including land owned by charitable or religious organisations, agricultural land, and specific government-owned real estate.

Non-residents holding undeveloped land face a notably higher annual charge: the non-resident undeveloped land tax, which ranges from 10% to 20% of the land’s value depending on the duration of ownership. This elevated rate is intended to deter the prolonged passive holding of undeveloped land by non-residents. Those considering acquiring vacant land should account for this cost when modelling their long-term ownership expenses.

It is also worth noting that the annual property tax on market value applies to residential purchases on the island of Antigua. By contrast, the equivalent tax does not apply to property bought as a residence on Barbuda — this is a charge specific to Antigua.

Annual property tax is collected by the Inland Revenue Department. Property owners should ensure their property is registered with the IRD and should verify current assessed values and applicable rates directly with that authority.

How is rental income from property taxed in Antigua and Barbuda?

Antigua and Barbuda’s tax environment is broadly progressive and accommodating, with a number of distinctive advantages: no personal income tax, no inheritance or wealth tax, and no capital gains tax. The abolition of personal income tax in 2016 means that individual tax residents are not required to pay tax on locally earned rental income — an exceptional position that is rare globally and sets the jurisdiction apart from most of its Caribbean neighbours.

For individual residents renting out residential property, the income generated is not subject to taxation. This renders buy-to-let investment particularly compelling for those who are tax-resident in Antigua and Barbuda, especially when contrasted with jurisdictions such as the UK — where rental profits are added to other income and can be taxed at up to 45% — or Australia, where rental receipts form part of assessable income taxed at marginal rates.

For commercial property, landlords are required to account for 15% Antigua and Barbuda Sales Tax (ABST) on rental income. This means that those letting commercial premises may need to register for ABST purposes and apply it to rents charged. Residential landlords should confirm their own registration obligations with the IRD, particularly if their total rental turnover exceeds the ABST registration threshold.

With respect to short-term rentals facilitated through platforms such as Airbnb, a new initiative launched in the week of January 19, 2026 seeks to reduce the barriers to entry for operators of such properties, providing waivers on building materials and fittings with the aim of increasing citizen participation and financial returns in the tourism sector. Operators of holiday accommodation should note that hotels and tourist premises benefit from a reduced ABST rate — verify the current rates and registration requirements applicable to platform-based short-term lettings directly with the IRD, as the regulatory treatment of this sector continues to evolve.

Non-residents earning rental income from property situated in Antigua and Barbuda should be aware that, while personal income tax does not apply to individuals, non-residents with income sources within the country may still face certain tax obligations. Non-residents are advised to obtain specific guidance from a locally qualified tax adviser to clarify their exact position, and to consider any reporting requirements that may exist in their country of tax residence.

Where owners delegate day-to-day management to a property management company, fees are typically around 10% of rental receipts. Such management fees are generally deductible as a business expense — confirm the precise treatment of deductible costs with your adviser or the IRD.

Does inheritance tax apply to property in Antigua and Barbuda?

Antigua and Barbuda levies no inheritance tax. When property passes on the death of its owner — whether the beneficiaries are residents, non-residents, citizens, or foreign nationals — no estate duty, death duty, or inheritance charge is imposed by the Antiguan state. This distinguishes the jurisdiction sharply from countries such as the UK, where inheritance tax is applied at 40% on estates above the nil-rate band for UK-domiciled individuals, or Spain, where regional inheritance taxes can be substantial for non-resident heirs, or the United States, which maintains a federal estate tax above the applicable exemption amount.

For individuals who are tax-resident in Antigua and Barbuda, no taxes are levied on wealth, inheritance, or capital gains in respect of worldwide income. This makes the country particularly appealing for those considering long-term estate planning. Property can in principle be passed to heirs — including foreign nationals — without triggering any local inheritance tax liability.

That said, heirs who are tax-resident in other countries may find that their home jurisdiction imposes its own taxes on inherited assets, which is especially relevant for nationals of countries operating worldwide taxation regimes. Antigua and Barbuda has Tax Information Exchange Agreements in place with Aruba, Australia, Belgium, Denmark, Finland, France, Germany, Iceland, Ireland, Liechtenstein, the Netherlands, Netherlands Antilles, Norway, Sweden, the United Kingdom, and the United States. As a result, financial and asset information may be shared with the tax authorities of these countries, and foreign heirs should always seek advice both locally and within their own jurisdiction.

Antigua and Barbuda is also a signatory to the OECD Convention on Mutual Assistance in Tax Matters and participates in the automatic exchange of financial account information under the OECD’s Common Reporting Standard (CRS). Heirs and those engaged in estate planning involving Antiguan property should bear this transparency framework in mind when structuring arrangements.

In practical terms, transferring property ownership upon death will involve the local courts for probate purposes and the Land Registry for title registration. Engaging a locally qualified attorney to manage the transfer process and confirm that all property taxes are settled prior to registering the new owner is strongly advised.

Does gift tax apply to property transfers in Antigua and Barbuda?

The Antiguan tax framework does not extend to personal income, capital gains, inheritance, or wealth taxes, and this broad approach equally means there is no stand-alone gift tax applied to property transferred between living individuals. This places Antigua and Barbuda in contrast to countries such as the United States, where gifts exceeding the annual exclusion reduce the donor’s lifetime gift and estate tax exemption, or France, where inter vivos transfers of real estate are subject to droits de donation charged on a progressive scale.

While there is no gift-specific tax at the personal level, a transfer of property by way of gift is nonetheless treated as a property transaction for stamp duty purposes. This means the standard 2.5% buyer-side stamp duty applies to the recipient of the gift, and where the donor is a non-citizen, the 5% appreciation tax may also be engaged. Additionally, the Non-Citizen Landholding Licence fee applies to the recipient if they are themselves a non-citizen.

As with any property transfer in Antigua and Barbuda, the transaction must be formally documented, the instrument of transfer registered at the Land Registry, and all applicable stamp duties remitted to the IRD. No publicly documented exemptions based on the relationship between the parties — such as a spousal exemption or relief for transfers between parents and children — appear to be available, though this position should be confirmed with the IRD or a locally qualified attorney before proceeding with any gift of real estate.

Are there any tax advantages or incentives for buying property in Antigua and Barbuda?

Antigua and Barbuda stands out within the Caribbean region for the favourability of its tax system, making it a compelling destination for investors seeking strong long-term returns. The structural absence of capital gains tax, inheritance tax, wealth tax, and personal income tax already constitutes a significant competitive advantage. Beyond these broad features, however, there are also targeted incentive programmes that reward investment in specific sectors.

To support and stimulate project development across the country, the Antigua and Barbuda Investment Authority extends attractive incentives and concessions to developers. These may encompass import duty exemptions on construction materials, property tax holidays during development phases, and other concessions tailored to qualifying projects — particularly those in the tourism and hospitality sectors.

A new initiative launched in the week of January 19, 2026 aims to ease access to the short-term rental market by offering waivers on building materials and fittings for Airbnb-style properties, with a specific focus on promoting citizen ownership and financial viability within the tourism sector. This reflects a government commitment to making investment in short-term rental accommodation more accessible and economically attractive.

Purchasers of property approved under Antigua and Barbuda’s Citizenship by Investment (CBI) programme for a minimum of USD 300,000 are exempt from the requirement to obtain an Alien Landholding Licence. This waiver removes the 5% non-citizen landholding licence fee — a meaningful reduction in acquisition costs for higher-value properties. The CBI route also confers citizenship itself, which simplifies future property dealings considerably.

Investors may also be eligible for broader incentives tied to their business or development activities, such as import duty exemptions, property tax exemptions, and tax holidays. These are typically negotiated on a case-by-case basis through the Antigua and Barbuda Investment Authority (ABIA) and tend to be most accessible for large-scale development projects. Contact the ABIA directly for current details on the concessions available.

There are no documented first-time buyer exemptions or reduced stamp duty rates for initial purchases in Antigua. Foreign buyers should therefore plan on paying the full 2.5% buyer stamp duty regardless of whether it is their first property acquisition in the country.

Do different rules apply to foreign buyers or non-residents purchasing property in Antigua and Barbuda?

Foreign nationals are entitled to hold both freehold and leasehold property in Antigua and Barbuda, but must first obtain a Non-Citizens Landholding Licence to do so lawfully. This is a formal legal prerequisite, not merely a fee — a non-citizen who proceeds without the licence cannot legally complete a property purchase in the country.

An Alien Landholding Licence (ALHL) is required before any foreigner can purchase real estate in Antigua. The fee for this licence is a minimum of five percent of the property’s value. Some sources indicate the charge may range from 5% to 7% depending on the specific property, so prospective buyers should confirm the applicable figure with the Ministry of Justice and Legal Affairs at the time of application and always verify current figures with the relevant official authority.

Where a buyer seeks to acquire property through a company registered in Antigua, the transaction may still engage Non-Citizen Land Holding requirements if the company is deemed to be under non-citizen control. Corporate acquisitions also tend to involve higher professional fees, reflecting the additional documentation and beneficial ownership compliance requirements involved.

A significant restriction applies to those interested in the island of Barbuda: foreign nationals are currently prohibited from purchasing building plots on Barbuda, which confines foreign land acquisition to the main island of Antigua and certain specifically approved development projects.

For sellers who are non-citizens, additional costs arise on disposal. Non-citizen sellers who do not hold Antigua and Barbuda tax residence are liable for an Appreciation Tax of 5% of the assessed property value, on top of the standard 7.5% seller stamp duty that applies to all vendors.

During the ongoing ownership phase, property tax rates of between 0.1% and 0.5% of the expert-assessed value apply equally to tax residents and non-residents. However, an important exception exists for undeveloped land: non-residents holding undeveloped land are subject to a non-resident undeveloped land tax of between 10% and 20% of the land’s value, with the precise rate depending on how long the property has been owned.

Non-citizens seeking a comprehensive picture of their legal and tax position should consult a locally qualified lawyer and, where relevant, a tax adviser in their country of residence. The Inland Revenue Department and the Ministry of Justice and Legal Affairs are the principal official contacts for property-related tax and licensing enquiries.

Frequently asked questions

How much stamp duty do I pay when buying a property in Antigua and Barbuda?

Purchasers of real estate in Antigua and Barbuda are liable for a stamp duty of 2.5% of the assessed property value. Non-citizen buyers must also pay a Non-Citizen Landholding Licence fee of at least 5% of the property’s value on top of this. Always check the most current rates with the Inland Revenue Department before contracts are exchanged.

Do I need a licence to buy property as a foreigner?

Foreign nationals may own both freehold and leasehold property in Antigua and Barbuda but are required to hold a Non-Citizens Landholding Licence authorising them to acquire and retain real estate. The principal exception is buyers who complete their purchase through the Citizenship by Investment programme, who are exempt from this requirement. Applications are submitted to the Ministry of Justice and Legal Affairs.

Is there capital gains tax on property in Antigua and Barbuda?

As of early 2026, Antigua and Barbuda imposes no general capital gains tax on property disposals, meaning sellers are not taxed on the profit arising from a sale. Non-citizen sellers are, however, subject to a 5% appreciation tax on the increase in the property’s value between acquisition and disposal. Tax rules in your country of residence may also apply to gains on overseas assets — professional advice from a tax specialist in your home jurisdiction is recommended.

How much is the annual property tax in Antigua?

Property owners — both residents and non-residents — pay annual property tax at rates between 0.1% and 0.5% of the assessed market value of the property. The applicable rate is determined by property type, whether residential, commercial, or undeveloped land. Verify the specific rate for your property with the IRD.

Is rental income from my Antiguan property taxable?

Following the abolition of personal income tax in 2016, individual tax residents of Antigua and Barbuda do not pay tax on rental income received from residential property. Rental income derived from commercial properties is, however, subject to 15% Antigua and Barbuda Sales Tax (ABST). Non-residents should seek tailored advice from a local tax adviser and also review the rental income reporting requirements applicable in their country of residence.

Is there inheritance tax in Antigua and Barbuda?

No inheritance tax exists in Antigua and Barbuda. Property that passes on death is not subject to any estate duty or death tax under Antiguan law. Beneficiaries who are tax-resident in other countries may nonetheless face obligations in their home jurisdiction — obtaining professional tax advice in both countries is advisable.

What is the Non-Resident Undeveloped Land Tax?

Non-residents holding undeveloped land in Antigua and Barbuda are liable for an annual non-resident undeveloped land tax ranging from 10% to 20% of the land’s value, with the rate varying according to how long the land has been held. This substantially exceeds the standard annual property tax rate and is designed to discourage non-residents from holding vacant land on a long-term basis without development. Verify current rates and thresholds with the IRD.

Can I reduce my buying costs by purchasing through the Citizenship by Investment programme?

Purchasing a property approved under Antigua and Barbuda’s CBI programme for a minimum of USD 300,000 exempts the buyer from the obligation to obtain an Alien Landholding Licence, thereby saving the 5% licence fee. On a USD 300,000 acquisition, this represents a saving of USD 15,000. However, the CBI programme carries its own fees, due diligence requirements, and processing costs. A full comparison of total costs relative to your specific circumstances should be prepared with the assistance of an authorised agent or a qualified local adviser.