Tax Residency Program

The Antigua and Barbuda Tax Residency Program was established to attract high-net-worth individuals to the jurisdiction by offering a clear, efficient pathway to tax residency. Created to fill the gap for international investors and digital nomads seeking a stable, tax-efficient base in the Caribbean, the program provides a structured alternative to the standard 183-day physical residency rule. By formalizing tax residency through a specific certificate, it allows applicants to benefit from the country's favorable tax environment, which includes no tax on worldwide income, capital gains, or inheritance.

This program is ideal for high-income earners, entrepreneurs, and investors who maintain a permanent residence in Antigua and Barbuda but do not wish to reside there full-time. Applicants must lease or rent a property, pay a flat annual tax of USD 20,000, and demonstrate a minimum annual income of USD 100,000. What makes this program distinctive is the minimal physical presence requirement of just 30 days per year, combined with the issuance of a Tax Identification Number (TIN), making it a highly flexible option for global citizens.