Antigua & Barbuda Tax Filing Guide: IRD Portal, Deadlines 2026
Antigua and Barbuda's tax filing system is managed by the Inland Revenue Department (IRD). Individual tax returns are due by April 30 following the tax year. Corporate tax returns are due by March 31. ABST returns are filed monthly or quarterly depending on turnover. Here is how tax filing works in 2026.
The Inland Revenue Department (IRD) operates the tax filing system. Taxpayers must register with the IRD for a Tax Identification Number (TIN). The system supports filing for personal income tax, corporate income tax, ABST, withholding tax, and social contributions. Filing is primarily paper-based with an evolving online portal. Personal tax overview →
Real-world example: A freelance consultant earning XCD 200,000 in 2025 must file their annual personal tax return by April 30, 2026. They submit the return to the IRD, declare income and deductions, and pay any balance due. An employee with only salary income (tax fully withheld) generally does not need to file. A company with XCD 5 million turnover files CIT by March 31 and monthly ABST returns by the 14th. Residency and tax obligations →
Filing Deadlines 2026
- Individual income tax: April 30 following the tax year (e.g., 2025 return due by April 30, 2026)
- Corporate income tax: March 31 following the tax year
- ABST (monthly): By the 14th of the following month
- ABST (quarterly): By the 14th after the quarter ends
- Withholding tax: By the 15th of the following month
- Social contributions: Monthly with payroll remittance
If a deadline falls on a weekend or public holiday, it typically shifts to the next business day.
Inland Revenue Department (IRD)
The IRD is the central tax authority for Antigua and Barbuda. Key functions include:
- Registration: Taxpayer registration, ABST registration, and social security registration
- Filing: Submission of all tax returns
- Payment: Tax payments via bank transfer, cheque, or direct deposit
- Audits: Tax audits and compliance reviews
- Certificates: Tax clearance certificates and certificates of residency
The IRD is located in St. John's, Antigua. An online tax portal is being developed for electronic filing.
Penalties for Late Filing and Payment
- Late filing: Fines ranging from XCD 500 to XCD 5,000 depending on the return type and delay period
- Late payment: Interest at a statutory rate on the unpaid tax amount
- Non-filing: Higher penalties for failure to file without reasonable cause
- Incorrect filing: Penalties for understatement of tax liability
Voluntary disclosure before an IRD audit may result in reduced penalties. The IRD offers payment plans for taxpayers unable to pay in full.
Record Keeping Requirements
Taxpayers must maintain records for a minimum of 6 years from the end of the tax year. Required records include: accounting books, invoices and receipts, bank statements, contracts, payroll records, and tax returns. Records may be requested during tax audits.
Do I need a tax agent or accountant to file?
Individuals with simple tax affairs (employment income only) can file themselves. Businesses, self-employed individuals, and taxpayers with complex affairs are advised to use a licensed tax accountant.
What happens if I cannot pay my tax bill on time?
File the return on time to avoid late filing penalties, then contact the IRD to arrange a payment plan. Interest accrues on the unpaid amount.