Antigua & Barbuda Capital Gains Tax Guide: 0% CGT, No Separate Tax 2026
Antigua and Barbuda does not impose a separate capital gains tax (CGT). Gains from the sale of real estate, shares, securities, and other assets are generally not subject to tax. There is no specific CGT legislation. This makes Antigua one of the most attractive jurisdictions for investors seeking tax-free capital appreciation. Here is how capital gains are treated in 2026.
Capital gains taxation in Antigua and Barbuda is virtually non-existent. The Income Tax Act does not include a specific capital gains tax regime. Gains on the disposal of assets are generally treated as capital receipts outside the scope of income tax. This applies to both residents and non-residents. In contrast, many Caribbean and international jurisdictions impose CGT: the UK (20% on shares, 18-24% on property), Canada (50% inclusion rate), Jamaica (15% on property), and Barbados (progressive rates). Property tax guide →
Real-world example: An individual buys a vacation villa in Antigua for XCD 1,000,000 and sells it 5 years later for XCD 1,500,000. Gain: XCD 500,000. CGT: XCD 0. A company sells its Antiguan shares for a gain of XCD 2,000,000. CGT: XCD 0. An investor sells a portfolio of international stocks through an Antiguan brokerage account. CGT: XCD 0. In the UK, the same real estate gain would attract 18-24% CGT (depending on residential status). In Canada, 50% of the gain would be included in income and taxed at marginal rates. Investment income guide →
Capital Gains Tax Treatment
- Real estate: No CGT on gains from property sales — regardless of holding period
- Shares and securities: 0% CGT — gains on sale of shares, bonds, and other financial instruments are tax-free
- Business assets: Gains on disposal of business assets are treated as capital and not subject to CGT (unless the seller is a dealer in such assets)
- Cryptocurrency: Gains from crypto investments are generally treated as capital gains and are not taxable
- Personal assets: No CGT on sale of personal belongings, vehicles, or other personal assets
The absence of CGT applies equally to residents and non-residents. There is no distinction between short-term and long-term holdings. No holding period requirements.
Important Distinctions
While there is no CGT, certain transactions may be treated as income rather than capital:
- Property developers: Individuals or companies regularly buying and selling property as a business may have gains treated as trading income
- Securities dealers: Professional traders and dealers in securities may have gains treated as business income
- Property transfer tax: While there is no CGT, property purchases incur a transfer tax of approximately 2.5% paid by the buyer
- Annual property tax: Property owners pay 0.5% annual tax on market value
Comparison with Regional Peers
- Antigua and Barbuda: 0% CGT — no separate capital gains tax
- Jamaica: 15% CGT on property gains (after allowance)
- Trinidad and Tobago: No CGT on most assets
- Barbados: Progressive CGT on property (0-20%)
- Bahamas: 0% CGT (no direct taxes generally)
- UK: 20% on shares, 18-24% on residential property
- Canada: 50% inclusion rate (effective ~25% top rate)
Do non-residents pay CGT in Antigua?
No. Non-residents selling Antiguan assets are subject to the same 0% CGT treatment. There is no distinction between resident and non-resident sellers for CGT purposes.
Is there any tax on property transfers?
Yes. While there is no CGT on the gain, property purchasers pay a transfer tax of approximately 2.5% of the purchase price. Additionally, property owners pay an annual property tax of 0.5% of the property's market value. These are not capital gains taxes — they are transaction and holding costs.