Antigua and Barbuda capital gains tax calculator
Antigua and Barbuda has no general capital gains tax. The one charge on a gain is the land value appreciation tax: a non-citizen who sells, gives away or exchanges land pays 5% of the gain in value. Citizens pay nothing, and gains on shares, funds and crypto are not taxed.
Enter a land sale by hand or import your attorney’s schedule, and the calculator applies the 5% to each disposal, floors the gain at zero, and shows the arithmetic behind the figure. Everything stays in your browser.
Rates current as of 2026-09-30, from the Non-citizens Land Holding Regulation Act and the Inland Revenue Department.
Current rules
The rates behind the number
What you pay when you sell, by year
| Tax year | Non-citizen's land | Citizen's land | Shares, funds and crypto |
|---|---|---|---|
| 2021 | 5% of the gain in value | Nothing | Nothing |
| 2022 | 5% of the gain in value | Nothing | Nothing |
| 2023 | 5% of the gain in value | Nothing | Nothing |
| 2024 | 5% of the gain in value | Nothing | Nothing |
| 2025 | 5% of the gain in value | Nothing | Nothing |
| 2026 | 5% of the gain in value | Nothing | Nothing |
| 2027 (planning) | 5% of the gain in value | Nothing | Nothing |
Rules and charges
| Rule | Value |
|---|---|
| Land value appreciation tax | 5% of the difference between the value of the land at disposal and its value when the non-citizen became owner plus later capital expenditure (Cap. 293 section 19) |
| What counts as a disposal | A sale, gift, exchange or any other disposal of land in Antigua and Barbuda |
| Who pays | Non-citizens, including companies incorporated abroad and local companies controlled by non-citizens. Citizens owe nothing. |
| Holding period and allowance | None. The tax applies however long the land was held, with no annual allowance. |
| Losses | No relief. A sale at or below acquisition value plus capital expenditure pays nothing, and the shortfall does not carry to another sale. |
| When it is paid | Before the conveyance or transfer is stamped. Unpaid, it stays a charge on the land for five years after the transfer. |
| Personal income tax | None. It was abolished in April 2016. |
| Shares, funds and crypto | No tax on the gain |
| Stamp duty on the licence to hold land | Paid by a non-citizen buyer: 7% of market value for freehold land, and 7%, 6%, 5% or 3% for leases by term |
Tables show the source records retrieved 2026-09-30; each cites the provision it comes from.
Questions
Antigua and Barbuda capital gains questions
Does Antigua and Barbuda have a capital gains tax?
No general one. Individuals pay no income tax, and the Inland Revenue Department's list of taxes contains no capital gains tax. Gains on shares, funds and crypto are not taxed. The single charge on a gain is the land value appreciation tax, which a non-citizen pays on land.
How much is the land value appreciation tax?
5% of the gain in value. The gain is the value of the land at disposal less its value when you became the owner and any later expenditure of a capital nature on it. A sale for less than that total pays nothing.
Do citizens pay tax when they sell land?
No. The Non-citizens Land Holding Regulation Act charges only non-citizens, and the Commissioner endorses a citizen's conveyance as carrying no liability. A citizen selling land pays stamp duty on the conveyance but no tax on the gain.
Who counts as a non-citizen?
Anyone who is not a citizen of Antigua and Barbuda, including a company incorporated outside the country and a local company controlled by non-citizens. Gifts and exchanges of land count as disposals, not only sales.
Are shares or crypto taxed?
No. There is no tax on a gain from shares, funds, bonds or crypto in Antigua and Barbuda. A person who trades as a business reports the profit as business income under the Unincorporated Business Tax or corporation tax instead.
Is there a general capital gains tax in Antigua and Barbuda?
Antigua and Barbuda has no general capital gains tax. Individuals pay no income tax: the Personal Income Tax was abolished in its entirety from April 2016 and self-employed business income has been taxed under the Unincorporated Business Tax since 1 July 2016. The Inland Revenue Department's list of the taxes it administers contains no capital gains tax, so a gain on shares, funds, bonds or crypto is not taxed. Sources: https://ab.gov.ag/pdf/budget/2016/2016_budget_speech.pdf; http://ird.gov.ag/wp-content/uploads/2021/07/Unincorporated-Business-Tax-FAQ.pdf; https://ird.gov.ag/index.php/tax-brackets/
What does the Act say about the land value appreciation tax?
The one charge on a gain is the land value appreciation tax. Section 19(1) of the Non-citizens Land Holding Regulation Act (Cap. 293) makes a non-citizen who disposes of land in Antigua and Barbuda, by sale, gift, exchange or otherwise, liable for tax equal to five percent of the difference between the value of the land when he became owner, plus any later expenditure of a capital nature on it, and the value of the land at disposal. The rate is 5% in every year from 2021 to 2027 and the 2020 amendment to the Act left section 19 untouched. Sources: https://laws.gov.ag/wp-content/uploads/2018/08/cap-293.pdf; https://laws.gov.ag/wp-content/uploads/2021/02/No.-32-Non-Citizens-Land-Holding-Regulations-Amendment-Act-2020.pdf; https://ird.gov.ag/index.php/land-value-appreciation-tax/
Who pays the land value appreciation tax?
Who pays: a non-citizen is any person who is not a citizen of Antigua and Barbuda, and includes a company incorporated outside Antigua and Barbuda and a local company controlled by non-citizens. A citizen owes nothing under the Act: the Commissioner endorses a citizen's conveyance as carrying no liability under section 21(3)(b). Transmission by operation of law and assents by personal representatives of a deceased person are outside the tax (section 19(3)). Source: https://laws.gov.ag/wp-content/uploads/2018/08/cap-293.pdf
How is the gain worked out and can losses be claimed?
Base and relief: the tax is charged on the gain in value, floored at nil. There is no holding period, no annual allowance, no rate reduction with time held and no relief for a loss; a disposal at or below the acquisition value plus capital expenditure pays nothing and the shortfall is not carried to another disposal. The Commissioner may require documents and make an independent valuation of the land at acquisition, at disposal or of the capital expenditure (section 20). Source: https://laws.gov.ag/wp-content/uploads/2018/08/cap-293.pdf
When is the tax paid and what if it is disputed?
Payment: the Commissioner does not stamp a conveyance or transfer of land from a non-citizen until satisfied that the land value appreciation tax has been paid (section 19(2)). The tax stays a charge on the land for five years after transfer (section 21(1)). An appeal against the Commissioner's determination goes to the High Court within thirty days of notice, and the tax is held in abeyance unless the vendor completes the transfer, in which case the full amount or security is lodged first (section 22). The Governor-General may exempt a non-citizen or class of non-citizens by order (section 23). Source: https://laws.gov.ag/wp-content/uploads/2018/08/cap-293.pdf
What else does a land sale cost?
Other charges on a land sale are transfer charges, not a tax on the gain. Stamp duty under the Stamp Act applies to the conveyance, and a non-citizen buyer pays stamp duty on the licence to hold the land: 7% of market value for freehold land, and 7%, 6%, 5% or 3% for leases by term, under the schedule inserted by the Non-citizens Land Holding Regulation (Amendment) Act 2020. Sources: https://laws.gov.ag/wp-content/uploads/2018/08/cap-293.pdf; https://laws.gov.ag/wp-content/uploads/2021/02/No.-32-Non-Citizens-Land-Holding-Regulations-Amendment-Act-2020.pdf
What if I trade land or shares as a business?
A person who trades land or securities as a business reports the profit as business income under the Unincorporated Business Tax (or corporation tax for a company), not under the land value appreciation tax. This calculator computes the land value appreciation tax only. Source: http://ird.gov.ag/wp-content/uploads/2021/07/Unincorporated-Business-Tax-FAQ.pdf
Verification
References
Sources
The pages the figures on this page were read from.
Government of Antigua and Barbuda: 2016 Budget Statement
Used for income tax. Retrieved .
Government of Antigua and Barbuda: 2024 Budget Statement
Used for VAT and GST. Retrieved .
Inland Revenue Department (Antigua and Barbuda): Frequently asked questions ABST
Used for VAT and GST. Retrieved .
Non-citizens Land Holding Regulation Act, Cap. 293
Used for capital gains tax. Retrieved .
Official links
The country's tax authority and its capital gains tax pages.
Inland Revenue Department (Antigua and Barbuda)
Tax authority. Checked .
Capital gains tax. Checked .
How the calculator works and is tested
Every rate, threshold and date on this page comes from 21 dated records covering 2021 to 2027. Each record names the page it was read from and the day it was retrieved. The calculator applies the record in force on the day of each sale and stops with an error when none is, instead of estimating.
Sales are matched to purchases by the country's own rule: first in, first out by default, the UK's same-day, 30-day and Section 104 rules, and Canada's average cost. A sale not fully valued in the country's currency is flagged and left out of the result, never guessed.
Every country has a calculation engine with its own test file of worked cases. Where a calculator ships sample exports, tests run them through the import adapters and check that each file is detected and read correctly. Type checks, linting, unit tests and backend tests run on every change, and English page renders are compared with stored snapshots.