How to start a business in Antigua .

To operate legally in Antigua, your business requires a business license which is obtained after registering your business. Below is a table of steps to follow when registering your business.

Steps to take	Time Period	Cost for Step
Search your business name at Antigua and Barbuda Intellectual Property and Commerce Office (ABIPCO) in St. John.	1 Day (personally online) 5 – 7 Days (ABIPCO)	$ 10 EC https://ocrsagefiling.azureedge.net/#/ep/clientcontrol/search
Complete a Business Name Application (once the business name does not exist). For businesses wishing to change their name after its operation then a Change of Name Application form must be completed, and a fee $50 of EC is required.	5 – 7 Days (process the completed form)	$100 EC https://abipco.gov.ag/
Preparation of incorporation documents by lawyer– The lawyer or agent will compile and prepare all the necessary documents as listed above, taking care of translations and notarizations. This applies for overseas businesses registering their business in Antigua.	7- 10 Days	$150EC
Collect the Business Name Registration Certificate and Statement of Particulars from ABIPCO.	1 Day (collection)	No Charge
Register business with Inland Revenue Department for taxes and submit the Statement of Particulars form issued by ABIPCO.	3 – 5 Days (processing)	No Charge https://ird.gov.ag/
Make a company seal to be used in everyday transaction and to increase authenticity of the business.	Based on external supply time.	Price depends on the supplier
Register your business with the Inland Revenue Department (IRD for statutory deductions. These deductions include: Social Security, Medical Benefits and the Board of Education.	1 Day (processing)	No Charge https://ird.gov.ag/
Apply for a tax identification number and VAT and ABST identification number at the Inland Revenue Department.	1 Day (processing)	Cost varies. Check out the link for more information https://ird.gov.ag/wp-content/uploads/2020/06/Frequently_asked_questions_ABST.pdf
Register your business at Medical Benefits Office in St. John.	1 Day (processing)	No Charge https://www.mbs.gov.ag/
Register your business at the Social Security Office in St. John.	1 Day (processing)	No Charge https://www.facebook.com/ABSSBANU/
Register your business at Board of Education in St. John for Education Levy.	1 Day (processing)	No Charge https://abboardofeducation.com/levy-department/

Documents Required

Inland Revenue Department

Business Name Registration Certificate

A photo ID (preferably your passport)

Partnership Agreement (if the business is a partnership).

Articles of Incorporation (if the business is incorporated).

After filling out the appropriate forms, you will be issued with a tax identification number (TIN).

Social Security

Registration Certificate

Social Security Card

Passport and one other government-issued ID

Registration of a company (present the Notice of Directors and the company) seal). The application form must be signed by the owner, a director, or someone authorized to sign on behalf of the director.

Once registered, you will be given a document confirming your registration number

Medical Benefit Scheme

Passport

Business license

Government-issued ID

Once the registration process is completed you will be issued with an MBS registration number and all relevant documents to facilitate the payment of contributions.

Board of Education

Business Name Registration Certificate

Social Security printout with your registration number.

Government-issued ID

Information from https://antiguanice.com/client.php?id=703&cat=24

https://relocateantigua.com/how-to-register-a-business-in-antigua/

https://admin.theiguides.org/Media/Documents/How-to-Register-a-Business-Name_2.pdf

Taxes

There are many taxes which exist in Antigua and Barbuda. Below is a list of taxes paid by different groups on the island.

Tax for Business	Frequency	Due Date	Guide/ Registration Form
Antigua and Barbuda Sales Tax	Monthly	Last day of following month	https://ird.gov.ag/wp-content/uploads/2019/09/ABST_Registration_Guide.pdf
Unincorporated Business Tax (UBT)	Annually	March 31st of the following year	https://ird.gov.ag/wp-content/uploads/2019/09/F15_UBT_Guide_Annual_2019.pdf
Unincorporated Business Tax (UBT)	Quarterly	15 of the month following the end of each quarter	https://ird.gov.ag/wp-content/uploads/2019/09/F15_UBT_Guide_Annual_2019.pdf
UBT Registration Fee	Annually	January 31st	https://ird.gov.ag/wp-content/uploads/2021/06/F16-Individual-Registration-Form.pdf
Property Tax	Annually	90 days after issue date.	https://ird.gov.ag/wp-content/uploads/2023/11/Property-Tax-and-Valuation-Act-a2006-20.pdf
Corporation Tax	Annually	3 months after financial year	https://ird.gov.ag/wp-content/uploads/2019/09/F01_CORPORATION_INCOME_TAX_GUIDE.pdf
Entertainment Tax	Monthly	15 of the month following the event	https://ird.gov.ag/wp-content/uploads/2019/09/ET01_Entertainment_Tax_Return_Preparation_Guide.pdf
Withholding Tax	Intermittent	15 days after the withholding month.	https://ird.gov.ag/wp-content/uploads/2019/09/W02_GUIDE_2019.pdf
Insurance Levy	Monthly	Last Day of the following month	For more information please contact IRD Tax Payers Services at 468-9473.
Money Transfer Levy	Monthly	Last Day of the following month	For more information please contact IRD Tax Payers Services at 468-9473.
Registration and Naturalization Fee	Intermittent	Intermittent	n For more information please contact IRD Tax Payers Services at 468-9473. o
Non-Citizen Land Appreciation Tax	Intermittent	At the time of land sale.	For more information please contact IRD Tax Payers Services at 468-9473.
Non-Citizen Undeveloped Land Tax	Intermittent	July 31st	For more information please contact IRD Tax Payers Services at 468-9473.
Offshore Banking Tax			For more information please contact IRD Tax Payers Services at 468-9473.
Offshore Business Tax			https://ird.gov.ag/wp-content/uploads/2019/09/F39_Offshore_Banking_Annual.pdf
Slot Machine Tax	Weekly	End of the following week	For more information please contact IRD Tax Payers Services at 468-9473.
Stamp Duty Tax	Intermittent	Intermittent	For more information please contact IRD Tax Payers Services at 468-9473.
Trade License	Intermittent	Intermittent	For more information please contact IRD Tax Payers Services at 468-9473.
Telecom License	Intermittent	intermittent	For more information please contact IRD Tax Payers Services at 468-9473.
Travel Tax	Monthly	15 of the following month	For more information please contact IRD Tax Payers Services at 468-9473.
Taxes in Income-companies			For more information please contact IRD Tax Payers Services at 468-9473.
Tax- Gross income Unincorporated			For more information please contact IRD Tax Payers Services at 468-9473.
Contribution Stabilization Fund			For more information please contact IRD Tax Payers Services at 468-9473.
Land Value Appreciation Tax	When Property is sold.		For more information please contact IRD Tax Payers Services at 468-9473.
Tax- Income Offshore Company			For more information please contact IRD Tax Payers Services at 468-9473.
Passenger Facility Charge			For more information please contact IRD Tax Payers Services at 468-9473.
Other Licenses and Fees			For more information please contact IRD Tax Payers Services at 468-9473.
Telecommunication Licenses and Fees			For more information please contact IRD Tax Payers Services at 468-9473.
Motor Vehicle License			For more information please contact IRD Tax Payers Services at 468-9473.
Radio and Television License			For more information please contact IRD Tax Payers Services at 468-9473.
Miscellaneous Receipts			For more information please contact IRD Tax Payers Services at 468-9473.

Information from https://ird.gov.ag/index.php/tax-brackets/