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 3.3 FiScore points.
7/10
41th of 217
3.7/10
193rd of 217
| Tax | Antigua and Barbuda | France | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 25% | Same rate |
| Personal income tax top bracket | 0% | 0% to 45% | −45.0 points |
| VAT standard rate | 15% | 20% | −5.0 points |
Antigua and Barbuda
| General regime | 25% |
| Banks, insurance, oil, telecommunications 10% to 22.5% depending on sector | n/a |
France
| General regime | 25% |
| SMEs: first 42,500 euros profit Revenue < 10 M€, capital 75% held by individuals | 15% |