Location Antigua and Barbuda, West Indies.
Time Zone Eastern Standard Time.
Population App. 90,000.
Capital St John’s.
Airport VC Bird International Airport.
Language English.
Currency Eastern Caribbean dollar (EC$); US$ is widely accepted.
Dialing Code +268.
Centre's Expertise Tourism, financial services, banking/accounting/legal, IT services.
Political System Democratic monarchy.
Legal System Based on British Common Law.
Personal Income Tax 10-25%.
Corporate Income Tax 0% for international business corporations.
Exchange Restrictions None.
Tax Treaties For full details, please go to
Permitted Currencies USD, GBP, EURO, CAD.
Minimum Authorised Capital No minimum except for licensed companies such as banks, Insurance companies and Trust companies
Minimum Share Issues None.
Shelf Companies Not common.
Incorporation Time Scale 1-2 days (licensed companies at least one month).
Incorporation Fees US$302 plus Registered Agent Fees.
Annual Fees US$300 plus Registered Agent Fees.
Minimum Number One.
Residency Requirements None.
Corporate Directors Yes except for licensed companies.
Meetings/Frequency Annual.
Disclosure To registered agent and also to Financial Services Regulatory Commission for licensed companies.
Bearer Shares Yes, except licensed companies, but original bearer share certificates must be held by licensed custodian.
Minimum Number One.
Public Share Registry No.
Meetings Frequency Annual.
Annual Return Not required but to be filed with Financial Services Regulatory Commission except for licensed companies.
Audit Requirements Licensed companies.
Registered Office Must be in Antigua and person/firm must be licensed by Financial Services Regulatory Commission to provide registered office and registered agent services.
Domicile Issues Import and export option available.
Company Naming Restrictions Must include ‘limited’, ‘corporation’, ‘incorporated’ or the corresponding abbreviations or the foreign equivalent.
Antigua and Barbuda: The Number One Choice for Second Citizenship
  After considering various options to jumpstart the economy after the 2008 economic crisis, the government saw the Citizenship by Investment Programme (CIP) as the most effective way to bring back foreign direct investment. (01/07/2018)
What May the Trump Presidency Mean for the Future of International Financial Centres?
  Simplification of the US tax code, FATCA, De-regulation, Immigration: Alicia Nicholls discusses the various implications of US Tax Reform for IFCs. (01/12/2017)
Citizenship Case Study: Antigua & Barbuda
  Patrick Peters provides an overview of the Antigua & Barbuda Citizenship by Investment program. (01/11/2016)
Q&A: With the Antigua and Barbuda Citizenship by Investment Unit
  As the popularity of CIP continues to grow, we speak to Thomas Anthony, Acting Chief Executive Officer of the Citizenship by Investment Unit in Antigua to get some insight into the impact of the Programme on the country. (01/03/2016)
Case Study: The Antigua & Barbuda Citizenship by Investment Program
  Robert Wilkinson provides a case study showcasing the attractiveness of the Antigua & Barbuda Citizenship by Investment Program. (01/03/2015)
Caribbean Offshore Financial Centres: Not All Are Created Equal
  Despite criticism of IFCs and their practices in the media, Canadian FDI into Caribbean IFCs has continued at a steady pace. Dr Walid Hejazi examines the attraction of the region. (01/02/2015)
Citizenship by Investment Programmes: A Niche for Smaller Caribbean IFCs Only?
  Carlyle Rogers examines if Citizenship by Investment programmes are to remain a niche product for smaller IFCs or whether larger competitors will take notice of this lucrative sector. (01/01/2015)
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  Antigua Tax Treaties
  Antigua currently has tax treaties in place with 32 jurisdictions comprising of 12 Double Tax Treaties and 20 Tax Information Exchange Agreements. - read more...
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