Inland Revenue Department (IRD) • Stamp Duty Act • NCHL Licence
Antigua Property Tax & Stamp Duty Calculator
Calculate annual property tax, property transfer stamp duty (2.5% buyer / 7.5% vendor), Non-Citizen Land Holding Licence (5%), and legal conveyance fees in EC$ and USD.
Real Estate Law & Property Taxes in Antigua & Barbuda
Property transactions in Antigua and Barbuda are governed by the Stamp Duty Act, the Non-Citizens Land Holding Regulation Act, and the Property Tax Act.
1. Statutory Stamp Duty:
- Vendor (Seller): Pays 7.5% of the property value.
- Purchaser (Buyer): Pays 2.5% of the property value.
2. Non-Citizen Land Holding Licence (NCHL):
- Foreign nationals (non-citizens) must apply for a government license to purchase real estate.
- The standard license fee is 5% of the purchase price (payable upon approval). Properties purchased in approved Citizenship by Investment (CIP) development zones may be exempted or pay reduced processing levies.
3. Annual Property Tax:
- Assessed annually by the Inland Revenue Department based on the market value of the property:
- Residential properties: ~0.20% of market value.
- Commercial properties: ~0.40% of market value.
📊 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.