Antigua and Barbuda offers a robust environment for tourism and international services. However, the fiscal landscape has become dynamic following the 2024 increase of the Antigua and Barbuda Sales Tax (ABST) to 17%, and the recent 2026 Budget announcements regarding temporary rate adjustments.
For international businesses, investors, and property managers, navigating the requirements of the Inland Revenue Department (IRD) is critical. Unlike jurisdictions with open public registries, Antigua relies heavily on specific identifiers—the TIN and TAN—which must be validated structurally to ensure compliance.
Introduction
The backbone of Antigua and Barbuda’s fiscal infrastructure is the Inland Revenue Department (IRD). The tax system relies on a unique Tax Identification Number (TIN) for all entities and individuals.
For global enterprises, the challenge is double-sided: managing the standard ABST rate (17%) while preparing for temporary reductions (to 7%) announced for mid-2026, all while operating without a public real-time API for verifying tax numbers globally. This makes internal data validation (Syntax Check) your primary line of defense.
