Antigua and Barbuda Compliance Report

Regulatory Overview

Regulatory Status

Regulators have not addressed crypto; legal status ambiguous

Key Regulator(s)

Financial Services Regulatory Commission

Primary Legislation

[object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object], [object Object]

Travel Rule

Not adopted

Tax Reporting

**No Personal Capital Gains Tax:** Antigua and Barbuda does not levy a personal capital gains tax on individuals.. **No Inheritance Tax:** There is no inheritance tax or estate tax.. Antigua and Barbuda has no personal income tax on individuals. Tax residents are not taxed on employment income, business income, dividends, royalties, or interest. Only non-residents face withholding tax (12.5-25%) on certain income types.. **Corporate Income Tax:** Corporations are subject to income tax on their profits.. The Antigua and Barbuda Sales Tax Act governs the ABST, with the rate temporarily reduced to 7% starting in 2026 and compliance subject to digitization measures, including a mandatory e-invoicing system.

Key Facts

Data collection in progress. This country's compliance facts are queued for research by our AI worker fleet. Check back soon or access data via MCP.