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Antigua raises ABST to 17%

Government confirms 2% rise in VAT rate

The Caribbean islands state of Antigua and Barnuda has indicated that it may have to increase its Sales Tax (ABST) by 2% to 17%. This would be to fund public employee salaries.

In addition to the current standard rate of 15%, there are two other rates:

  • 14% on hotel and similar holiday accommodation; and
  • 0% on basic foods; new residential property; domestic electricity

Antigua introduced ABST in 2007. There is a registration threshold of East Caribbean Dollars300,000 (approx. US$ 111,000) per annum.


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