Antigua and Barbuda

Tax advantages

• No personal income tax, capital gains tax, or wealth tax.
• No corporate tax on offshore business activities under the International Business Corporations Act.
• No inheritance or estate taxes, facilitating generational wealth transfer.
• Property taxes are low, typically 0.5% of market value for developed land.
• No VAT on most services; a 15% ABST applies to goods and some services.

Tax disadvantages

• No comprehensive double taxation treaty network, limiting tax planning opportunities for cross-border income.
• A 15% Antigua and Barbuda Sales Tax (ABST) applies to many goods and services, increasing cost of living.
• Property transfer tax of 2.5% on buyer and 2.5% on seller can be significant for high-value real estate.

Residency advantages

• Straightforward citizenship-by-investment program with no physical residency requirement.
• Visa-free or visa-on-arrival access to over 150 countries, including the UK, EU Schengen, and Singapore.
• Permanent residency available for investors with a minimum real estate purchase of $400,000.
• English is the official language, easing integration for international residents.
• Stable political environment with a common law legal system familiar to HNWIs.

Residency disadvantages

• No direct citizenship by investment for those with adverse background checks; due diligence is rigorous.
• Limited healthcare infrastructure; serious medical cases require evacuation to the US or Europe.
• Small economy with limited local investment opportunities beyond real estate and tourism.
• Geographic isolation can be a drawback for those needing frequent international travel.

Living quality

Living quality is high for those who appreciate a relaxed, tropical island lifestyle with access to world-class beaches and yachting facilities. Infrastructure is adequate in tourist areas, with reliable utilities and internet in gated communities, but less developed in rural parts. Security is generally good, with low crime in expat enclaves and visible police presence. The climate is pleasant year-round, though hurricane season (June–November) requires preparedness.

Best for

• Antigua and Barbuda is ideal for HNWIs seeking a second passport with minimal residency requirements, particularly those from countries with restrictive citizenship regimes. It suits yacht owners, retirees, and families who value a secure, tax-free environment with a prestigious Caribbean lifestyle. The program also appeals to investors looking for a Plan B jurisdiction with a familiar legal framework.