Antigua and Barbuda tax: key insights
- Tax year & currency
- 2026 · XCD. calendar year 2026 (no personal income tax; payroll levies only)
- Supported coverage
- Supported researched salary scenario · monthly payroll unless stated
- Scenario detail 1
- Uses the research-selected 7% employee social share, not the competing 6.5% source. Levy uses the research-selected excess-only upper band.
- Scenario detail 2
- Only supplied input choices with complete calculation rules are supported; other choices are refused, never silently ignored.
- Scenario detail 3
- **Social security split:** Deloitte and Teamed give employee 7% / employer 9%. Expanship gives 6.5% / 9.5%. Both total 16%. The Social Security Board leaflet was not read directly. The calculator uses 7%.
- Scenario detail 4
- No social security increase was found for 2026. The phased increases ended with the 1 Jan 2025 step, but this needs Board confirmation.
- Scenario detail 5
- **Education levy:** both the 2.5% and 5% bands come from the 1994 Act as applied by the Board. Whether the 5% applies only to the excess over 5,000 (assumed here) should be checked with the Board of Education's calculator. The government signalled a levy expansion in June 2026, but no enacted change was found.
- Scenario detail 6
- MBS for ages 60–69: the employee rate is 2.5% in both sources. The employer share is 0% (Teamed) vs 2.5% (Expanship), which does not affect net pay.
- Scenario detail 7
- Public sector employee rate: 6% in Expanship. The public split was not otherwise confirmed.
Antigua and Barbuda salary & tax FAQs
Sources & accuracy notes
Global Tax Calculator editorial · Content checked against the current model on 7 November 2026. Source publication dates and legal effective dates are separate. No licensed professional review is claimed.
- Deloitte – Antigua and Barbuda Highlights 2026
- Bloomberg Tax – Social Security rate increase for 2025 (16% private, 15% public)
- Teamed – Antigua tax and payroll (cites SI 60/2016, MBS Act 2010, Education Act 1994)
- Expanship – Antigua payroll tax (Sep 2026)
Open issues in the supplied research
- **Social security split:** Deloitte and Teamed give employee 7% / employer 9%. Expanship gives 6.5% / 9.5%. Both total 16%. The Social Security Board leaflet was not read directly. The calculator uses 7%.
- No social security increase was found for 2026. The phased increases ended with the 1 Jan 2025 step, but this needs Board confirmation.
- **Education levy:** both the 2.5% and 5% bands come from the 1994 Act as applied by the Board. Whether the 5% applies only to the excess over 5,000 (assumed here) should be checked with the Board of Education's calculator. The government signalled a levy expansion in June 2026, but no enacted change was found.
- MBS for ages 60–69: the employee rate is 2.5% in both sources. The employer share is 0% (Teamed) vs 2.5% (Expanship), which does not affect net pay.
- Public sector employee rate: 6% in Expanship. The public split was not otherwise confirmed.
These are retained research concerns, not newly verified conclusions. Unsupported scenarios remain excluded even where a bounded estimate is enabled.
Tax residence, additional jobs, benefits and personal reliefs can change your liability. Consult a qualified adviser for decisions that depend on your actual tax position.