Antigua and Barbuda or Gibraltar: which taxes less?

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

Level pegging: Antigua and Barbuda and Gibraltar weigh about the same on the taxpayer.

Tax Antigua and Barbuda Gibraltar Gap
Corporate income tax headline rate 25% 15% +10.0 points
Personal income tax top bracket 0% 28% −28.0 points
VAT standard rate 15% 0% +15.0 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

Gibraltar

n/a

Personal income tax

Antigua and Barbuda

n/a

Gibraltar

Gross income system 6% to 28%, effective rate capped at 25% 28%
System with allowances 14% to 39%, taxpayer chooses least costly system 39%
See the Antigua and Barbuda page See the Gibraltar page