Authored by the expert who managed and guided the team behind the Guatemala Property Pack
Yes, the analysis of Antigua's property market is included in our pack
Antigua, Guatemala imposes several property-related taxes and fees that vary by property type and ownership status in 2025.
Foreign buyers face additional requirements including alien landholding licenses, while residents enjoy various exemptions and incentives for primary residences and agricultural properties.
If you want to go deeper, you can check our pack of documents related to the real estate market in Guatemala, based on reliable facts and data, not opinions or rumors.
Property taxes in Antigua range from 0.1% to 0.5% annually based on assessed market value, with transaction fees including 2.5% buyer stamp duty and 7.5% seller stamp duty.
Foreign buyers must pay an additional 5% alien landholding license fee, while rental properties are subject to 17% ABST tax on short-term rentals and 25% withholding tax for non-resident owners.
| Tax Type | Rate | Who Pays |
|---|---|---|
| Annual Property Tax (Residential) | 0.1-0.3% | Property Owner |
| Stamp Duty (Buyer) | 2.5% | Buyer |
| Stamp Duty (Seller) | 7.5% | Seller |
| Alien Landholding License | 5% | Foreign Buyer |
| ABST on Rentals | 17% | Property Owner |
| Rental Withholding Tax | 25% | Non-Resident Owner |
| Commercial Property Tax | 0.3-0.5% | Property Owner |
What are all the property-related taxes and mandatory fees in Antigua for 2025?
Antigua imposes several property-related taxes and fees that every property owner must pay in 2025.
Annual property tax ranges from 0.1% to 0.5% of assessed market value depending on property type and usage. Owner-occupied residential properties pay 0.1-0.3%, while second homes, condominiums, and vacant land pay 0.3%. Commercial and industrial properties face rates between 0.3-0.5%.
Transaction-time taxes include stamp duty at 2.5% for buyers and 7.5% for sellers, calculated on the full sale price. Foreign buyers must also pay a 5% alien landholding license fee based on the purchase price. An insurance fee of 0.2% applies to all buyers, while new construction purchases incur 17% ABST (sales tax) on the sale price.
Rental properties generate additional tax obligations, including 17% ABST on short-term rental income and 25% withholding tax for non-resident owners on all rental income. Legal and registration fees typically range from 1-3.5% of the sale price, covering lawyer fees, recording costs, and government administrative charges.
All calculations use the formula: Amount Due = Tax Base × Rate, where the tax base is typically the assessed market value for annual taxes or sale price for transaction taxes.
Does "Antigua" refer to the entire country of Antigua and Barbuda or just the island of Antigua?
The tax framework applies to Antigua and Barbuda as a unified country, not just the island of Antigua.
Barbuda follows the same national tax structure as Antigua for most property-related taxes and fees. Both islands use identical rates for annual property tax (0.1-0.5%), stamp duties (2.5% buyer, 7.5% seller), and alien landholding license requirements (5% for foreign buyers).
However, minor differences exist for undeveloped land and agricultural properties on Barbuda. Agricultural land tax rates may receive additional exemptions or reduced rates on Barbuda due to the island's focus on sustainable agriculture and environmental protection. Undeveloped land penalties for non-residents may also be applied differently, with Barbuda potentially offering longer grace periods before imposing the 10-20% annual penalty on vacant holdings.
The Inland Revenue Department administers all property taxes uniformly across both islands, using the same assessment methods, filing procedures, and payment deadlines. Any island-specific variations are minimal and typically relate to local development incentives rather than fundamental tax rate differences.
How is taxable value determined in Antigua for 2025?
Taxable value in Antigua is based on full market value as assessed by the Inland Revenue Department's Valuation Division.
The IRD conducts property assessments using market comparisons, recent sales data, property improvements, and current usage patterns. Unlike some countries that apply percentage reductions to market value, Antigua uses 100% of the assessed market value as the tax base for all property tax calculations.
Revaluations occur every 3-5 years or when significant changes occur to the property, such as major renovations, additions, or changes in zoning classification. The IRD may also conduct special assessments following major transactions or when property owners request reviews.
January 1 serves as the official valuation date for each tax year. All 2025 property taxes are calculated based on property values as of January 1, 2025. Property owners who disagree with their assessments can file objections through the IRD's formal appeals process, which typically requires supporting documentation such as recent appraisals or comparable sales data.
The assessment process considers factors including location, size, condition, improvements, and market trends in the immediate area to ensure accurate valuations.
What are the annual property tax rates by property type in Antigua for 2025?
| Property Type | Tax Rate | Tax Base |
|---|---|---|
| Owner-occupied residential | 0.1-0.3% | Assessed market value |
| Second home/vacation property | 0.3% | Assessed market value |
| Condominium | 0.3% | Assessed market value |
| Commercial building | 0.3-0.5% | Assessed market value |
| Industrial property | 0.3-0.5% | Assessed market value |
| Agricultural land | 0.1% | Assessed market value |
| Vacant/unimproved land | 0.3% | Assessed market value |
Owner-occupied residential properties receive the most favorable rates, ranging from 0.1% to 0.3% depending on value and local jurisdiction. Properties that qualify as primary residences typically pay at the lower end of this range.
No published tiered brackets or value bands exist as of 2025, meaning the rates apply uniformly within each property class. However, luxury or exceptionally high-value estates may face higher rates subject to Ministerial discretion.
Non-resident owners of vacant or undeveloped land face an additional annual penalty tax of 10-20% of the property's assessed value, significantly increasing the total tax burden for foreign investors holding undeveloped parcels.
What transaction taxes and fees apply when buying or selling property in Antigua in 2025?
Property transactions in Antigua incur several mandatory taxes and fees paid at closing.
Stamp duty represents the largest transaction cost, with buyers paying 2.5% and sellers paying 7.5% of the sale price. These rates apply to all property transactions regardless of property type or buyer nationality. The combined 10% stamp duty significantly impacts transaction costs and should be factored into all purchase decisions.
Foreign buyers must obtain an alien landholding license costing 5% of the purchase price, paid before title transfer. This requirement applies to all non-citizens unless purchasing through approved Citizenship by Investment (CBI) programs, which provide exemptions for investments of $300,000 or more in approved developments.
Additional mandatory fees include a 0.2% insurance fee paid by buyers and 17% ABST (sales tax) on new construction purchases. Legal and registration fees typically range from 1-3.5% of the sale price, covering attorney fees, title searches, recording costs, and government administrative charges.
Non-citizen sellers may face an additional 5% appreciation tax on profits realized from the sale, calculated on the difference between purchase and sale prices.
Don't lose money on your property in Antigua
100% of people who have lost money there have spent less than 1 hour researching the market. We have reviewed everything there is to know. Grab our guide now.
What taxes apply to rental properties in Antigua in 2025?
Rental properties in Antigua face specific taxes based on rental duration and owner residency status.
Short-term rentals under 90 days are subject to 17% ABST (sales tax) on gross rental income. Property owners operating short-term rentals must register as businesses and file monthly ABST returns, remitting collected taxes by the 15th of the following month. This tax applies to nightly rates charged to guests and must be collected at the time of payment.
Non-resident property owners face a 25% withholding tax on all rental income, whether short-term or long-term. Local property managers or rental agents must deduct this tax and remit it to the IRD within 15 days of receiving rental payments. This withholding tax applies to gross rental income before expenses.
Hotels and other commercial accommodation facilities may face additional occupancy or room taxes that vary by location and are typically included in the overall ABST framework. Long-term rental income for resident owners is generally not subject to additional taxation beyond standard income tax obligations.
It's something we develop in our Guatemala property pack.
What exemptions, reliefs, and incentives are available for property taxes in Antigua in 2025?
Antigua offers several property tax exemptions and incentives for qualifying property owners.
Principal residence relief provides up to full exemption for owner-occupied homes, subject to means testing and residency requirements. Property owners must prove they live in the home as their primary residence and meet income or asset thresholds established by local authorities.
Age and disability relief offers 50-100% property tax exemptions for qualifying pensioners and disabled property owners. Applicants must provide proof of age (typically 65 or older) or documented disability status, along with income verification to demonstrate financial need.
Agricultural properties actively used for farming receive reduced tax rates of 0.1% or complete exemptions in some cases. Land must be actively cultivated or used for livestock to qualify, with periodic inspections to verify continued agricultural use.
Charitable and religious organizations receive full property tax exemptions for properties used exclusively for religious, educational, or charitable purposes. Organizations must maintain registered charity or religious institution status to qualify.
Citizenship by Investment participants avoid alien landholding license requirements when purchasing approved properties worth $300,000 or more, saving 5% of the purchase price in fees.
What are the filing and payment procedures for property taxes in Antigua in 2025?
Property tax filing and payment in Antigua follows a structured annual process managed by the Inland Revenue Department.
The IRD issues annual assessment notices in the first quarter of each year, typically delivered by mail or accessible through the online portal at www.ird.gov.ag. Property owners can also visit IRD offices at Woods Centre, Friars Hill Road in St. John's for in-person assistance.
Annual property taxes are due by March 31 each year, with quarterly payment options available for businesses. Quarterly deadlines fall on April 15, July 15, October 15, and January 15 following the end of each quarter. Transaction-related taxes must be paid at closing, while rental taxes require monthly remittance.
Payment methods include online banking through the government portal, debit and credit cards, EC dollar cash payments, and certified cheques. The online system accepts most major banking institutions and provides immediate payment confirmation.
Early payment incentives offer a 5% discount for property owners who pay their full annual tax bill by February 15. This discount applies nationally and can result in significant savings for higher-value properties.
Required documentation includes proof of payment, property deed, valid identification, and any supporting forms for claimed exemptions or reliefs.
We did some research and made this infographic to help you quickly compare rental yields of the major cities in Guatemala versus those in neighboring countries. It provides a clear view of how this country positions itself as a real estate investment destination, which might interest you if you're planning to invest there.
What penalties and interest apply for late or incorrect property tax filings in Antigua in 2025?
Antigua imposes strict penalties and interest charges for late or incorrect property tax filings.
Late filing of annual property tax returns triggers penalties of EC$500 or 5% of the tax due, whichever is greater. This penalty applies immediately after the March 31 deadline and compounds with other charges until the return is filed and taxes are paid.
Late payment surcharges range from 10-20% of the unpaid tax amount, plus monthly interest of 1-2% that compounds monthly until full payment is received. These charges have no stated cap and can accumulate indefinitely until resolved.
Rental tax violations, including failure to remit ABST or withholding taxes, incur 10% surcharges plus 2% monthly compounded interest. Property managers and owners who fail to properly collect and remit rental taxes face these penalties on the full amount due.
Understatement or false return penalties equal 15% of the understated amount, applied when taxpayers intentionally or negligently report incorrect information. Refusal to file returns when requested by the IRD results in EC$100 daily penalties until compliance is achieved.
Collection enforcement may proceed through wage garnishment, asset seizure, or property liens when penalties and taxes remain unpaid for extended periods.
What are the total annual tax costs for different property types in Antigua in 2025?
Property tax costs in Antigua vary significantly based on property value, type, and ownership status.
An EC$500,000 owner-occupied home pays annual property tax of EC$1,500 (using the 0.3% rate). With early payment by February 15, the 5% discount reduces this to EC$1,425. This represents one of the most affordable property tax scenarios for residents.
A EC$1,000,000 second home faces annual property tax of EC$3,000 at the 0.3% rate. No early payment discount typically applies to second homes, making the full EC$3,000 due by March 31. Non-resident owners may face additional compliance costs for tax filing and payment.
A EC$2,000,000 commercial building pays EC$10,000 annually at the 0.5% commercial rate. Commercial properties often qualify for quarterly payment plans, allowing owners to spread this cost across four EC$2,500 payments throughout the year.
A 1-acre vacant lot assessed at EC$200,000 generates different costs based on ownership. Resident owners pay EC$600 annually (0.3% rate), while non-resident owners face EC$20,600 due to the additional 10% undeveloped land penalty tax of EC$20,000.
These examples demonstrate how ownership status and property use significantly impact total tax obligations in Antigua.
How are foreign and non-resident property owners treated differently in Antigua in 2025?
Foreign and non-resident property owners face additional requirements and costs compared to residents and citizens.
Alien landholding licenses are mandatory for all non-citizens purchasing property, costing 5% of the purchase price and requiring 6-8 weeks for processing. Applications must be submitted before title transfer and include detailed financial documentation and investment plans. Citizens by Investment program participants are exempt from this requirement when purchasing approved properties worth $300,000 or more.
Non-resident owners of undeveloped land face annual penalty taxes of 10-20% of assessed value, significantly increasing holding costs for vacant parcels. This policy encourages development and discourages speculative land banking by foreign investors.
Rental income from properties owned by non-residents is subject to 25% withholding tax on gross income, deducted by local property managers or rental agents. This withholding applies to both short-term and long-term rentals and must be remitted within 15 days of payment receipt.
Annual property tax rates remain identical for residents and non-residents, with no discriminatory pricing based on citizenship status. However, non-residents may face additional compliance requirements for income source documentation and tax filing procedures.
It's something we develop in our Guatemala property pack.
What changes took effect in Antigua's property taxes for 2025 compared to 2024?
Several modifications to Antigua's property tax framework took effect between 2024 and 2025.
ABST rates increased from 15% to 17% effective January 1, 2024, and this higher rate continues throughout 2025. This increase affects all short-term rental operators and new construction purchases, adding approximately 2% to these transaction costs.
Early payment discounts became available nationally in 2025, whereas they previously applied only to select districts. The 5% discount for payments made by February 15 now applies uniformly across both Antigua and Barbuda, potentially saving property owners significant amounts on annual tax bills.
Enforcement of undeveloped land taxes for non-residents intensified in 2025, with more systematic identification and assessment of vacant foreign-owned properties. While rates remained unchanged at 10-20% annually, collection efforts became more aggressive and comprehensive.
Property tax rates for all categories remained stable, maintaining the 0.1-0.5% range established in previous years. However, high-value and luxury properties face increased scrutiny and potentially higher assessments through more frequent revaluations.
These changes are documented in the 2025 Budget Statement and published through the Official Gazette, including references to the Non-Citizens Land Holding Regulation (Amendment) Act, 2020, which governs foreign property ownership requirements.
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.
Antigua's property tax system in 2025 offers competitive rates for residents while imposing additional costs on foreign investors through alien landholding licenses and undeveloped land penalties.
Understanding these tax obligations is crucial for making informed property investment decisions, particularly given the significant differences in treatment between resident and non-resident owners.
It's something we develop in our Guatemala property pack.
Sources
- Golden Harbors - Antigua and Barbuda Taxes
- Global Citizen Solutions - Antigua and Barbuda Tax Guide
- Armenian Lawyer - Antigua Investment Tax Planning
- Mirabello Consultancy - Antigua Tax Overview
- IMF - Antigua Economic Outlook 2025
- IMIN Caribbean - Antigua Real Estate Guide
- Global Citizen Solutions - Antigua Real Estate
- Antigua Legal Affairs - Non-Citizens Land Holding