Antigua and Barbuda

Paying Taxes in

Antigua and Barbuda

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 13 23 25% taxable profit 26
Social Security contributions 12 136 5% gross salaries 5.5
Stamp duty on property transfer 1 7.5% sale price 4.5
Medical tax 12 3.50% gross salaries 3.9
Fuel tax 1 included in the price of fuel 0.7
Property tax - building 1 0.5% assessed market value 0.5
Property tax -land 1 0.4% assessed market value 0.2
Vehicle license 1 fixed fee (XCD 1,500) weight of vehicle and number of axels 0.1
Filing fee 1 XCD 200 (fixed fee) 0
Tax on check transactions 1 XCD 0.02 per check 0
ABST (VAT) 12 48 15% value added not included
Stamp duty on contracts 1 various rates small amount
Totals: 57 207 41.5
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