Antigua and Barbuda or Cyprus: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Antigua and Barbuda, ahead by 1.8 FiScore point.

Tax Antigua and Barbuda Cyprus Gap
Corporate income tax headline rate 25% 15% +10.0 points
Personal income tax top bracket 0% 0% to 35% −35.0 points
VAT standard rate 15% 19% −4.0 points

Detailed schedules

Corporate income tax

Antigua and Barbuda

General regime 25%
Banks, insurance, oil, telecommunications 10% to 22.5% depending on sector n/a

Cyprus

General regime since 1 January 2026 15%
Eligible intellectual property income IP Box regime 2.5%
See the Antigua and Barbuda page See the Cyprus page