Antigua and Barbuda or Estonia: which taxes less?

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

Lighter: Antigua and Barbuda, ahead by 1.6 FiScore point.

Tax Antigua and Barbuda Estonia Gap
Corporate income tax headline rate 25% 22% +3.0 points
Personal income tax top bracket 0% 22% −22.0 points
VAT standard rate 15% 20% −5.0 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

Estonia

Distributed profits 22/78 of net amount paid 22%
Reinvested profits deferred taxation with no time limit 0%
See the Antigua and Barbuda page See the Estonia page