Antigua and Barbuda residency & tax 2026: how to apply, cost & timeline

How residency in Antigua and Barbuda works

Residency is administered by the Department of Immigration of Antigua and Barbuda (immigration.gov.ag), while tax matters and your Tax Identification Number are handled by the Inland Revenue Department. Most wealthy relocators do not use the slow work-permit route; instead they enrol in the long-standing Permanent Residency Programme, which grants a Permanent Residency Certificate to non-citizens who maintain a home on the islands, meet an income threshold and pay a flat annual tax. Verify current rules and fees directly with the Department before committing, as figures and processing times change.

Routes to residency

There are three practical paths for foreigners. The Permanent Residency Programme is the main option for high-income individuals: it requires roughly US$100,000 in annual foreign income, a flat yearly tax of around US$20,000 and a minimum stay of about 30 days a year. The Nomad Digital Residence programme offers a longer-stay remote-work permit for those earning around US$50,000 or more per year. Finally, the traditional route builds toward a Class A Residence Permit after roughly four years of continuous lawful residence, typically via employment or a work permit. Citizenship by investment is a separate programme entirely and is not the same as residency.

How to apply, step by step

1. Confirm which route fits — Permanent Residency Programme, Nomad Digital Residence or a work-permit-based residence permit — and check current thresholds with the Department of Immigration.
2. Gather and apostille your documents, including passport, police clearance, proof of income and any medical or accommodation evidence.
3. Secure a permanent residence or long-term accommodation in Antigua and Barbuda, as the programme requires a home in-country.
4. Submit the application with supporting documents and the applicable fees to the Department of Immigration.
5. Await due-diligence and approval, then collect your Permanent Residency Certificate and register for a Tax Identification Number with the Inland Revenue Department.
6. Meet the minimum annual stay (around 30 days) and pay the flat annual tax to keep the certificate valid.
7. If you want a passport, apply separately under the Citizenship by Investment Programme, as residency alone does not automatically lead to citizenship.

What you'll need

• Valid passport with sufficient remaining validity
• Police clearance certificate (apostilled)
• Proof of annual income, such as bank statements or an accountant's letter
• Proof of accommodation or a permanent residence in Antigua and Barbuda
• Recent passport-sized photographs
• Completed application forms and payment of applicable fees
• Medical certificate, where requested

Document lists and fees change — always confirm current requirements with the authorities (linked below) before you start.

Cost & timeline

How your income is taxed

Antigua and Barbuda abolished personal income tax in 2016, so residents generally pay no tax at home on employment income, self-employment income, dividends, interest, rental income, capital gains, inheritance or wealth. The system is effectively territorial for business activity: only income arising within the country is taxed, and foreign-sourced income is not taxed locally.

Note some carve-outs. Non-residents face a withholding tax of around 12.5% on locally sourced dividends, interest and royalties, and locally earned business profits can be taxable. Your home country may still tax you regardless of Antiguan rules, so take cross-border advice and verify current rates with the Inland Revenue Department.

Plan your position deliberately — see how to establish tax residency abroad, and mind exit taxes and any double-tax-treaty tie-breakers.

The upside — why people choose Antigua and Barbuda

• No personal income tax on worldwide salary, dividends, interest or capital gains for residents
• No inheritance, wealth or capital gains tax
• Low physical-presence requirement of roughly 30 days a year under the Permanent Residency Programme
• Permanent certificate rather than a permit needing frequent renewal
• English-speaking, common-law jurisdiction with a well-known Caribbean lifestyle
• A separate, established route to citizenship by investment if a passport is later desired

Common challenges to plan for

• The flat annual tax of around US$20,000 makes this expensive unless your income is high
• The US$100,000 income threshold rules out many applicants
• You must maintain a home on the islands, adding property or rental costs
• Residency does not grant citizenship — the passport is a separate, costlier programme
• Your home country may still tax your worldwide income regardless of Antiguan residency
• Fees, thresholds and processing times change, so figures here should be verified before you apply

Who it suits

This suits high-income, internationally mobile individuals — remote entrepreneurs, investors and retirees — who can comfortably meet the income threshold and flat annual tax, and who value a low 30-day stay requirement combined with a genuinely tax-favourable base. It is a poor fit for anyone on a modest income, for those seeking a cheap fast-track to citizenship, or for people whose home country will continue to tax them wherever they live.

How Expectat helps

Antigua and Barbuda's routes are navigable on your own — and if that's your plan, the steps above are the plan. But if you'd rather not manage forms, apostilles and appointments in a second language, we can map the right route for your situation, connect you with vetted local specialists, and make sure the move actually delivers the tax outcome you're after — not just a residence card. Book a strategy call and we'll plan it with you.

Where it fits in a borderless plan

Residency is one flag of several. Pair a base like Antigua and Barbuda with a deliberate capital structure and a Bitcoin self-custody plan. For the wider map of low- and zero-tax bases, see countries with no income tax in 2026.