Inland Revenue Department (IRD) • ABST Act • 17% Standard / 14% Tourism
Antigua & Barbuda Sales Tax (ABST) Calculator
Calculate standard 17% ABST or 14% hotel accommodation tax, zero-rated exemptions, input tax credits, and monthly IRD remittances in Eastern Caribbean Dollars (EC$) and USD.
Understanding the Antigua & Barbuda Sales Tax (ABST)
The Antigua and Barbuda Sales Tax (ABST) is a broad-based value-added tax administered by the Inland Revenue Department (IRD). It is levied on the taxable supply of goods and services within the country and on the importation of goods.
Key Rates & Rules:
- Standard Rate (17%): Applies to most retail sales of consumer merchandise, commercial services, telecommunications, and professional fees.
- Tourism Accommodation Rate (14%): Applies to holiday hotel accommodation and licensed vacation rentals.
- Zero-Rated (0%) & Exempt Supplies: Includes basic unprocessed groceries (flour, rice, sugar, bread, fresh local produce), prescription pharmaceuticals, medical and educational services, residential rent, water, and exports.
- Input Tax Deduction: VAT-registered businesses can claim credit for the ABST paid on commercial inputs and capital equipment, remitting only the net difference to the IRD.
📊 Antigua Statutory Payroll & Tax Breakdown Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (XCD) |
|---|---|
| Primary Net / Statutory Payable Amount | $0.00 |
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Engr. Muhammad Shahzad
Principal Financial Systems Architect & Eastern Caribbean Fiscal & Labour Code Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.