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Antigua and Barbuda · NDR · Taxes

Taxes on the Antigua and Barbuda NDR

Verified data Last verified June 15, 2026 Reviewed by Henry van de Vorming

Tax is the part of a move people underestimate most. Here's how Antigua and Barbuda treats a NDR holder's income — when you become a tax resident, what happens to foreign earnings, and the official basis for each. It's information, not tax advice.

The tax position

Treatment
No personal income tax
Tax-residency trigger
Not a fixed day-count
Income threshold
€3,860/mo

How it works

NDR holders were not treated as tax residents of Antigua and Barbuda; the programme's stated principle is that successful applicants and their dependents pay income taxes in their country of normal residence, with no personal income tax payable to Antigua and Barbuda. This sits within the wider regime: Antigua and Barbuda abolished personal income tax in its entirety effective April 2016 (announced by PM Gaston Browne), so there is no personal income tax on residents or visa holders, and no capital gains, inheritance or wealth tax. The NDR visa permitted remote work only for companies/clients OUTSIDE Antigua and Barbuda; local employment was not allowed. No day-count residency trigger is published for the NDR. Holders should still confirm tax-residency obligations in their home country, since the visa does not by itself displace an existing home tax residence.

When you become a tax resident

Antigua and Barbuda doesn't pin tax residency to a single day-count for this route — it turns on your overall ties (a home, your family, your centre of economic life). Treat any "183-day" rule of thumb with caution here and confirm your position with the tax authority.

If you stay tax-resident somewhere else too, a double-taxation treaty between Antigua and Barbuda and that country usually decides which one taxes a given slice of income — another reason to get personal advice before you move money or change residency.

Antigua and Barbuda tax & the NDR: FAQ

Antigua and Barbuda tax & the NDR: FAQ

When do I become a tax resident in Antigua and Barbuda?

Antigua and Barbuda does not key tax residency to a single day-count for this route; residency turns on your overall ties and circumstances. See the notes above and confirm with the tax authority.

Is my foreign income taxed in Antigua and Barbuda?

Antigua and Barbuda levies no personal income tax.

Does the NDR come with a tax break?

Effectively yes — antigua and Barbuda levies no personal income tax. A double-tax treaty between Antigua and Barbuda and your home country may further affect the result.

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