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Antigua & Barbuda Wealth Tax Guide: No Wealth Tax, No Net Worth Tax 2026

Antigua and Barbuda does not impose any form of wealth tax, net worth tax, or solidarity tax on individuals or companies. There is no annual tax on total assets, financial wealth, or high net worth. Only property tax applies to real estate holdings. Here is how wealth taxation works in 2026.

Unlike several countries that levy annual wealth taxes (France, Norway, Spain, Switzerland, Netherlands), Antigua and Barbuda has completely abstained from introducing any recurring wealth-based tax. There is no tax on net worth, no tax on financial assets, no tax on bank deposits, and no tax on investment portfolios. The only asset-related taxes are the property transfer tax (~2.5% on purchase) and the annual property tax (0.5% of market value on real estate). This makes Antigua a premier jurisdiction for wealth preservation. No inheritance or gift tax either →

Real-world example: An individual with net worth of XCD 10,000,000 (cash, shares, real estate, businesses) in Antigua pays XCD 0 in wealth tax. In France, the same net worth would trigger IFI up to 1.5% on real estate above €1.3M. In Spain, wealth tax up to 3.5% on net worth above €700K. In Norway, wealth tax of 1.1%. In Switzerland, cantonal rates of 0.2-1%. Over 10 years, the Antigua-based individual saves potentially XCD 500,000+ compared to these jurisdictions. Personal income tax →

What Antigua Does Not Tax

  • Net worth: No annual tax on total assets minus liabilities
  • Financial assets: No tax on shares, bonds, mutual funds, ETFs, or other securities held
  • Bank deposits: No tax on cash held in bank accounts
  • Real estate holdings: No additional wealth tax beyond the 0.5% annual property tax
  • Business assets: No tax on company shares, partnership interests, or business ownership
  • Luxury assets: No tax on art, jewelry, vehicles, yachts, or other luxury goods

Taxes That Do Apply to Asset Owners

While there is no wealth tax, asset owners face some related taxes and costs:

  • Annual property tax: 0.5% of market value on real estate
  • Property transfer tax: One-time tax on purchase at ~2.5%
  • Income tax on Antigua-source investment returns: PIT at 0-12% (though most investment income is 0% WHT)
  • ABST on consumption: 15% standard rate on goods and services

Comparison with Wealth Tax Countries

  • Antigua and Barbuda: 0% wealth tax, 0% net worth tax
  • France: IFI up to 1.5% on real estate assets above €1.3M
  • Norway: 1.1% on net worth above NOK 1.7M
  • Switzerland: Cantonal rates 0.2-1% on net worth
  • Spain: Wealth tax up to 3.5% on net worth above €700K
  • Netherlands: Notional return tax on savings and investments

Could Antigua introduce a wealth tax in the future?

As of 2026, there is no legislative proposal or public discussion about introducing a wealth tax. The government's tax policy focuses on maintaining competitive rates to attract foreign investment, with a tourism-driven economy that benefits from capital inflows.

Is there any minimum tax for wealthy individuals?

No. Antigua does not have an alternative minimum tax, a minimum wealth tax, or any deemed income tax for high-net-worth individuals. There is no exit tax for individuals leaving Antigua.

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