Corporation tax:

Incorporated, registered or continued companies are charged a 40% tax on profit.

Unincorporated businesses pay a 2% tax on gross income. However, the first $4,166 of gross income in any calendar month is exempt.

Property tax:

Residential - tax on residential properties is based on the current construction replacement cost of the property. In addition, there is a surcharge (0-20%)
depending on zoning regulations.

Commercial - hotels are taxed at a rate of 1/5 of 1% of their taxable value. Other commercial properties must pay 3/4 of 1% taxable income.

Export duties:

Antigua and Barbuda does not impose any export duties, except for those on lobsters, sea island cotton, sugar, molasses and fish.