Inland Revenue Department (IRD) • Income Tax Act Cap. 212 • CARICOM DTA
Antigua Withholding Tax & Treaty Relief Calculator
Calculate statutory 25% non-resident withholding tax (WHT) on foreign services, dividends, royalties, and management charges with CARICOM treaty relief in EC$ and USD.
Non-Resident Withholding Tax Rules in Antigua & Barbuda
Under the Income Tax Act (Cap. 212), resident businesses and persons making payments to non-resident entities are statutory withholding agents required to deduct tax at source.
Key Provisions:
- Standard Statutory Rate (25%): Levied on gross payments of management fees, technical fees, royalties, consultancy, dividends, and loan interest paid to non-residents.
- CARICOM Double Tax Agreement: Payments to individuals or corporations resident in CARICOM member states may qualify for reduced withholding tax rates (often 0% on certain technical/management services taxed exclusively in the country of performance, or reduced 15% on dividends).
- Filing & Payment Deadlines: The withholding agent must deduct the tax at the time of payment or book crediting and remit the funds to the Inland Revenue Department (IRD) within 30 days, accompanied by the statutory WHT remittance voucher.
📊 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.