Antigua and Barbuda
7/10
41th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Antigua and Barbuda, ahead by 1.7 FiScore point.
7/10
41th of 217
5.3/10
106th of 217
| Tax | Antigua and Barbuda | Azores | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 14% | +11.0 points |
| Personal income tax top bracket | 0% | 0% to 36.2% | −36.2 points |
| VAT standard rate | 15% | 18% | −3.0 points |
Antigua and Barbuda
| General regime | 25% |
| Banks, insurance, oil, telecommunications 10% to 22.5% depending on sector | n/a |
Azores
| General regional regime | 14% |
| SMEs: first 50,000 euros of profit | 11.9% |