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Property taxes in Antigua range from 0.1% to 0.5% annually, with most residential properties paying around 0.3% of their market value.
The Antiguan government calculates property tax based on market value assessments conducted by the Valuation Department, with different rates applying to residential, commercial, and agricultural properties. Understanding these tax obligations is crucial for anyone considering property investment in Antigua, as the total annual cost includes both ongoing property taxes and one-time purchase fees.
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Property taxes in Antigua vary from 0.1% to 0.5% annually depending on property type and value, with residential properties under EC$3 million paying 0.3% of market value.
Buyers also face one-time costs including 2.5% stamp duty, potential 5% Alien Landholding License fees for foreigners, and 0.2% insurance fees during property transfer.
| Property Type | Annual Tax Rate | Calculation Basis |
|---|---|---|
| Residential building (under EC$3M) | 0.3% | Market value |
| Residential land (under EC$3M) | 0.2% | Market value |
| Residential property (EC$3M+) | 0.4-0.5% | Market value |
| Commercial property | 0.4-0.5% | Market value |
| Agricultural land | 0.1% | Market value |
| Vacant land (non-residents) | 10-20% | Market value |
What's the current property tax rate in Antigua?
As of September 2025, property tax rates in Antigua range from 0.1% to 0.5% annually depending on the property type and value.
Residential buildings valued under EC$3 million pay 0.3% of their market value annually. Residential land under the same threshold pays 0.2% per year.
Properties valued at EC$3 million or above face higher rates of 0.4% to 0.5% annually. Commercial properties consistently pay between 0.4% and 0.5% regardless of value. Agricultural land enjoys the lowest rate at just 0.1% per year.
Non-resident owners of vacant or undeveloped land face significantly higher rates of 10% to 20% annually, depending on how long they've owned the property.
It's something we develop in our Guatemala property pack.
How is property tax calculated in Antigua?
Property tax in Antigua is calculated based on the market value of the property as determined by the government's Valuation Department.
The Valuation Department conducts assessments considering factors like property location, type, improvements made to the land, and comparable sales in the area. Unlike some countries that apply a discount to market value for tax purposes, Antigua's assessed value aims to reflect the actual market value.
Property owners receive their tax assessment based on this market valuation, and the applicable rate is then applied to calculate the annual tax due. The assessment process follows established valuation principles used in Caribbean jurisdictions.
Professional valuation officers conduct these assessments using standardized methodologies to ensure consistency across different property types and locations throughout Antigua.
What percentage is the assessed value compared to market value?
In Antigua, the assessed value typically equals the full market value of the property.
The government does not apply a standard percentage discount to market value when calculating assessed value for tax purposes. This differs from many other jurisdictions where assessed values might be set at 70% or 80% of market value.
The Valuation Department's goal is to determine the actual market value through professional assessment methods. This means if your property has a market value of $300,000 USD, your assessed value for tax purposes will also be $300,000 USD.
Property owners should expect their tax calculations to be based on full market value rather than a discounted assessment ratio.
Are there different tax rates for different property types?
Yes, Antigua applies different property tax rates based on both property type and value thresholds.
| Property Category | Annual Tax Rate | Value Threshold |
|---|---|---|
| Agricultural land | 0.1% | All values |
| Residential land | 0.2% | Under EC$3 million |
| Residential buildings | 0.3% | Under EC$3 million |
| High-value residential | 0.4-0.5% | EC$3 million and above |
| Commercial properties | 0.4-0.5% | All values |
| Vacant land (non-residents) | 10-20% | Varies by ownership duration |
What's the annual property tax for a $200,000 USD home?
A home valued at $200,000 USD would pay approximately $600 in annual property tax.
This calculation applies the standard residential building rate of 0.3% to properties valued under EC$3 million (approximately $1.1 million USD). Since $200,000 falls well below this threshold, it qualifies for the lower residential rate.
The exact calculation is: $200,000 Ă— 0.003 = $600 per year. This assumes the property is classified as a residential building rather than vacant land.
Property owners should budget for this annual expense when considering total ownership costs in Antigua.
What's the annual property tax for a $500,000 USD home?
A home valued at $500,000 USD would pay approximately $1,500 in annual property tax.
Like the $200,000 example, this property falls under the EC$3 million threshold and qualifies for the 0.3% residential building rate. The calculation is straightforward: $500,000 Ă— 0.003 = $1,500 annually.
This represents a relatively modest tax burden compared to many other Caribbean jurisdictions. Property owners at this value level can expect predictable annual tax obligations.
The tax remains manageable even for higher-value properties within the standard residential category.
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Are there minimum or maximum property tax amounts?
Antigua establishes a minimum annual property tax of EC$50 (approximately $18.50 USD) per year.
This minimum ensures that even very low-value properties contribute some amount to local government revenues. Properties with extremely low assessed values will pay at least this minimum amount regardless of their calculated tax.
The government has not established a maximum property tax cap for residential or commercial properties. High-value properties continue to pay the applicable percentage rate without any upper limit.
Most property owners will pay well above the minimum threshold, making this provision relevant primarily for very modest rural properties or small land parcels.
How often are property values reassessed?
Property values in Antigua can be reassessed annually, with the Chief Valuation Officer authorized to update the valuation list by October 31 each year.
The Minister of Finance has discretionary authority to order new valuations based on significant market changes or other circumstances. This flexible approach allows the government to respond to major shifts in property values.
In practice, comprehensive revaluations may occur less frequently than annually, depending on market conditions and administrative capacity. Property owners receive notice when their property undergoes revaluation.
The system allows for responsive adjustments to reflect current market conditions while maintaining administrative efficiency.
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What one-time taxes apply when buying property?
Property buyers in Antigua face several one-time taxes and fees during the purchase process.
Stamp duty represents the largest one-time cost at 2.5% of the purchase price, paid by the buyer. Additionally, an insurance fee of 0.2% applies during the property transfer process.
Foreign buyers may need to pay an Alien Landholding License fee of 5% of the property value, though this doesn't always apply to Citizenship by Investment program participants. The seller separately pays 7.5% stamp duty on their side of the transaction.
These one-time costs can add significantly to the total acquisition expense, so buyers should factor them into their budget planning.
It's something we develop in our Guatemala property pack.
What's the current stamp duty rate for buyers?
The stamp duty rate for property buyers in Antigua is 2.5% of the purchase price as of September 2025.
This rate applies to the full purchase price or market value of the property, whichever is higher. The stamp duty calculation is straightforward: if you purchase a property for $300,000, you'll pay $7,500 in stamp duty.
Stamp duty is collected during the property transfer process and represents a significant portion of total acquisition costs. Buyers should ensure they have adequate funds available for this expense beyond the property purchase price.
The 2.5% rate applies consistently across all property types and values in Antigua.
Are there additional municipal or community fees?
Antigua does not impose regular municipal property taxes or community fees at the government level beyond the standard property tax.
However, gated communities, resort developments, or planned neighborhoods may charge separate homeowners association (HOA) or maintenance fees. These private fees vary widely depending on the specific community and amenities provided.
HOA fees typically cover security, landscaping, common area maintenance, and shared facilities like pools or tennis courts. These costs are separate from government taxes and are determined by individual community associations.
Prospective buyers should inquire about any community fees when evaluating properties in developed or gated communities.
Are there tax exemptions or special rates available?
Limited tax exemptions exist in Antigua, primarily for specific institutional property owners rather than individual buyers.
Properties owned by the government, religious organizations, registered charities, schools, public cemeteries, and certain CARICOM agricultural operations qualify for property tax exemptions.
The government does not offer standard tax reductions or exemptions for first-time buyers, retirees, or foreign buyers on regular property tax obligations. However, non-residents owning undeveloped land face penalty rates of 10% to 20% annually, encouraging development or local ownership.
Most individual property buyers, regardless of nationality or residency status, should expect to pay the standard rates without special exemptions or reductions.
It's something we develop in our Guatemala property pack.
Conclusion
This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.
Property taxes in Antigua remain relatively moderate compared to many Caribbean destinations, with most residential properties paying between 0.2% and 0.3% annually.
The combination of one-time purchase costs and ongoing property taxes creates a predictable expense structure that buyers can plan for when considering Antigua real estate investments.
Sources
- Property Tax and Valuation Act - CommonLII
- Golden Harbors - Antigua and Barbuda Taxes
- Global Citizen Caribbean - Antigua Taxes
- Inland Revenue Department - Property Tax Act
- Immigrant Invest - Taxes in Antigua and Barbuda
- Biz Latin Hub - Tax Obligations in Antigua
- Expat Focus - Antigua Property Taxes
- Global Property Guide - Antigua Taxes and Costs