Investing in Antigua & Barbuda

For buyers and developers looking beyond the residential market, Antigua & Barbuda offers a structured framework of incentives designed to attract serious investment across a range of property and commercial sectors. The legal foundation for these concessions is codified in the Fiscal Incentives Act, with approval and the extent of individual concessions granted by the Cabinet of Ministers.

Primary Investment Sectors

The two leading sectors for property-related investment are tourism and financial services. On the tourism side, opportunities include resorts, resort developments, visitor attractions, and convention centres — all of which benefit from the island's established infrastructure and year-round appeal. The financial services sector encompasses international finance and insurance, offshore banking, and International Business Companies (IBCs).

Secondary and Emerging Sectors

• Business support services — technical call centres and business process outsourcing facilities
• Medical, health and wellness — spas, specialised clinics and recovery centres
• Education — ICT campuses, hospitality training, medical schools and student residences
• Logistics — trans-shipping, storage, brokerage, repacking and supporting infrastructure

Investment Incentives for Property Developers and Foreign Buyers

Antigua & Barbuda's investment incentive framework is among the more comprehensive in the Eastern Caribbean. Key provisions include:

• A tax holiday of 5 to 15 years for approved new projects, with a 5-year extension available under certain circumstances
• Relief from customs duties and other indirect taxes — including Consumption Tax — on imported materials and equipment used in construction and operation
• 100% foreign ownership of property and businesses is permitted
• Capital and earnings may be fully repatriated
• A guaranteed allocation of work permits for foreign nationals employed in approved projects

These incentives apply across the investment sectors listed above and are particularly relevant to developers planning resort, commercial, or mixed-use projects on either island.

For a full and current list of incentives and eligibility criteria, prospective investors are advised to consult the relevant government authority directly.