About Us

The Inland Revenue Department was established with a mandate to assess, collect and account for revenues accruing to the Government by virtue of Enactments specified below:

Licenses:

• Auctioneer License
• Casino License
• Telecommunications License and Fee
• Trade License

Taxes:

• Antigua and Barbuda Sales Tax (ABST)
• Corporate Income Tax (CIT)
• Entertainment Tax
• Motor Vehicular License (Container Tax)
• Non-Citizen Land Value Appreciation Tax
• Non-Citizen Undeveloped Land Tax
• Offshore Banking Tax
• Personal Income Tax (PIT)
• Property Tax
• Travel Tax
• Unincorporated Business Tax (UBT)
• Withholding Tax

Fees:

• Citizenship by Investment Receipts
• Education Levy
• Insurance Levy
• Miscellaneous Receipts
• Money Transfer Levy
• Permanent Resident
• Registration and Naturalization Fee
• Slot Machine Fee
• Stamp Duties

Vision Statement

The Vision Statement of the Antigua and Barbuda Inland Revenue Department is to maximize taxpayers’ compliance and revenue collection in an efficient, effective and professional manner that contributes to the economic development of Antigua and Barbuda.

The IRD aims to fulfill this vision by striving to administer equitably the laws and regulations and achieve increased compliance through education, service and enforcement.

Mission Statement

To administer equitably the laws and regulations and to achieve increased compliance through education, service and enforcement.

Laws and Regulations – We are dedicated to administering all Tax Laws and Regulations which fall within our mandate.

Education – We are dedicated to educating taxpayers on the functions of the Department and their rights and obligations when doing business with the IRD.

Service – We are dedicated to providing extraordinary customer service to our customers, that is professional, friendly and efficient.

Enforcement – As provided in the laws and regulations we are authorized to administer, we are committed to ensuring that businesses are compliant with all applicable taxes. This is in keeping with our vision to maximize revenue collection which contributes to the economic development of Antigua and Barbuda.