Business Setup in St. John's (2026)

Good to know

Good to Know

Two distinct paths exist for foreigners: a Domestic Company (for trading inside Antigua and Barbuda, subject to local tax and a Non-Citizen Landholding License for foreign directors/shareholders) versus an International Business Corporation/IBC (tax-exempt, but legally barred from trading within Antigua and Barbuda itself).
You cannot register an IBC yourself directly with the regulator — a licensed Corporate Management and Trust Service Provider (CMTSP) must initiate the filing with the FSRC on your behalf, so budget for their fee as part of the incorporation cost.
The requirement for two local citizen/attorney incorporators to file an IBC application is a one-time formation step, not a sign you need a permanent local business partner — foreign nationals can fully own and direct the company once it's incorporated.
Company/shareholder registers for IBCs are not public, which is attractive for privacy but means banks will still require full beneficial-ownership disclosure directly from you when opening an account.
If you plan to actually trade goods/services inside Antigua and Barbuda (e.g., a local café or shop) rather than run an international/remote business, you likely want a Domestic Company, not an IBC — and should budget extra time/cost for the Non-Citizen Landholding License.
If your business will only ever bill clients outside Antigua and Barbuda (typical for most remote/digital-nomad businesses), the IBC route offers up to 50 years of tax exemption but legally cannot sell to the local Antiguan market.
If you want to serve local customers (a café, agency, shop, etc.), you'll need a domestic company or sole-proprietor setup instead, which pays the standard 25% corporate tax rate.
Registering as a sole proprietor under a business name costs a modest EC$100 (~USD 37) and can be done in a few days — the cheapest way for a solo freelancer to formalize, but it comes with unlimited personal liability.
Once a business (company or sole proprietor) crosses roughly EC$300,000 (~USD 111,000) in annual taxable turnover, ABST (sales tax) registration and monthly filing become mandatory.
Non-citizens setting up a domestic (non-IBC) company may need a separate Non-Citizen Landholding License just to act as a director, vote, or hold shares — budget extra time for this step if you're not going the IBC route.
This section covers the company's own tax and structuring obligations only — your personal tax residency status as a foreign founder is covered separately under Visa & Legal.

Corporate Tax

Standard Rate Pct: 25
Standard Rate Note: The standard corporate income tax rate in Antigua and Barbuda is 25% for the 2025 tax year, applying to companies incorporated locally and to foreign companies operating through a permanent establishment.
Tax Base: Companies that are Antiguan tax residents are taxed on worldwide profits; non-resident companies (including branches/external companies) are taxed only on profits sourced within Antigua and Barbuda.
Filing Deadline: Corporate tax return and payment are due by 31 March of the year following the company's fiscal year-end.
Loss Carryforward: Tax losses can generally be carried forward to offset future taxable profits.
Administering Authority: Inland Revenue Department (IRD), under the Ministry of Finance and Corporate Governance.

Reduced Rates

Qualifying banks (mortgage rate not exceeding 7%)
Rate Pct
22.5
Insurance, oil, and telecommunications companies
Rate Pct
10

Entity Options For Foreigners

Domestic Company LLC

Regulator: Antigua and Barbuda Intellectual Property and Commerce Office (ABIPCO), under the Companies Act 1995
Who Its For: Fits a foreigner who wants to actually sell to local customers or operate a physical local business (restaurant, shop, agency, etc.).
Tax Treatment: Subject to the standard 25% corporate tax and all local taxes (ABST if applicable, property tax, etc.) since it is intended for businesses operating within the local economy.
Setup Requirements: Must file Articles of Incorporation and by-laws, obtain a Certificate of Incorporation, register for a Tax Identification Number (TIN), register for ABST where applicable, and maintain a registered office in Antigua and Barbuda. Use of an attorney-at-law is recommended/required for the statutory declaration.
Non Citizen Specific Step: A non-citizen who wants to be a director of a domestic company, vote at company meetings, or hold shares/debentures generally needs a Non-Citizen Landholding License covering that specific matter and company — an extra approval step that does not apply to IBCs or simple business-name registration.

External Company Branch

Tax Treatment: Branches/external companies are taxed the same way as locally incorporated subsidiaries — i.e., the 25% standard corporate rate on Antiguan-source profits.
Description: A foreign-incorporated company that wants to carry on business locally (rather than forming a new local entity) registers as an 'external company' under the Companies Act and must maintain an address in Antigua and Barbuda.

Sole Proprietorship Freelancer

Liability: Unlimited personal liability — the sole proprietor and the business are legally the same person, unlike a company/IBC structure.
Regulator: ABIPCO (business name registration) and IRD (TIN, ABST)
Who Its For: Cheapest, fastest route for an individual freelancer or solo consultant billing clients directly, but offers no liability shield and is generally less credible for larger contracts than an incorporated entity.
Minimum Capital: None required.
Processing Time: Name registration can be processed in about one day; full registration typically takes 2–5 working days.
Registration Fee: EC$100
Foreign Nationals: There is no formal legal restriction on foreign nationals registering as sole traders, but immigration status/work-permit requirements should be confirmed separately before starting operations.
Ongoing Obligations: Obtain a TIN, register for ABST once turnover exceeds the EC$300,000 threshold, and — if hiring staff — register with the Social Security Board and withhold benefits contributions.
Registration Requirement: If trading under any name other than your own full legal name, you must register that business name with ABIPCO.

International Business Company Ibc

Ownership: Foreigners may fully own shares and can be the sole shareholder and sole director (same person can hold both roles).
Regulator: Financial Services Regulatory Commission (FSRC), under the International Business Corporations Act
Who Its For: Best fit for a foreign-owned business whose clients/income are entirely outside Antigua and Barbuda (e.g., a remote consultancy, holding company, or online business not selling to local customers).
Restrictions: An IBC is legally barred from engaging in local commerce inside Antigua and Barbuda; it exists purely for international business.
Tax Treatment: IBCs are effectively 100% tax-exempt (including corporate tax and tax on dividends, interest, and income from securities/real estate) for up to 50 years, provided they do not trade with the local Antiguan market.
Setup Requirements: No minimum share capital (a company can be formed with a single share). Requires a registered office and a locally licensed registered agent — formation must be handled through this licensed agent, not directly by the foreign owner.

Incorporation Process And Requirements

Post Incorporation Ongoing Compliance: IBCs simplify compliance, as there is no requirement to file annual financial reports, conduct statutory audits, or submit annual returns to state tax authorities, though a company is still required to keep financial records reflecting its financial position. Domestic companies do file annual returns and must register for VAT/ABST, Social Security, and Medical Benefits once staff are hired.
Local Partner Or Sponsor Mandate Summary: There is no requirement to have a local co-owner or majority local shareholder. For an IBC, the only mandatory local involvement is (a) two Antigua citizen/resident incorporators, one an attorney, needed to file the initial incorporation paperwork, and (b) an ongoing licensed local registered agent/CMTSP required by law. For a Domestic Company, foreigners additionally need to obtain a Non-Citizen Landholding License to serve as a director or hold shares/vote.

Typical Cost

Certified Registry Extract Fee: EC$50
Turnkey Incorporation Package Low End: EC$4,320
Turnkey Incorporation Package High End: EC$7,965
Typical Authorized Share Capital For Ibc: EC$135,000
Note: Government statutory filing fees are bundled into commercial incorporation packages; we could not locate a standalone official ABIPCO/FSRC fee schedule, only bundled market quotes below.

Core Steps Ibc

Engage a licensed CMTSP / registered agent (verify license with the Financial Services Regulatory Commission, FSRC)
Submit a company name approval request, which usually takes about 2 to 4 business days
Prepare and submit constitutional documents: Articles/Memorandum of Association, Notice of Directors, Registered Address and Request for Name
Provide a Declaration of Beneficial Ownership / KYC documents to the registered agent (kept privately, not on public file)
FSRC/registrar issues the Certificate of Incorporation, generally within an additional 3 to 5 days once documents are filed
Open a bank account (optional; not legally required to have a local bank account)

Official Registry

URL: https://abipco.gov.ag/
Name: Antigua and Barbuda Intellectual Property and Commerce Office (ABIPCO, sometimes called IPCO)
Role: The Intellectual Property and Commerce Office (IPCO) is the government body in Antigua and Barbuda responsible for the registration of all companies. Formation documents for both Domestic Companies and IBCs are filed with this office, which maintains the official registry.

Realistic Timeline

Ibc Best Case: Formation can be achieved in as little as 24 hours if apostilling is not required and all KYC/due-diligence documents are complete.
Ibc Typical Case: Name approval usually takes about 2 to 4 business days, after which the FSRC generally requires an additional 3 to 5 days to issue the Certificate of Incorporation, so 5-9 business days end-to-end is realistic once a CMTSP has all documents.
Practical Bottleneck: The real-world bottleneck is usually gathering and apostilling KYC/due-diligence documents for the registered agent, not the government's own processing time.
Domestic Company Business Name Registration: Registration is carried out by the Office of Intellectual Property and Commerce and usually takes seven days for a simple business name (sole trader/partnership).

Core Steps Domestic Company

Reserve/check company name via ABIPCO name search
Prepare Articles of Incorporation and By-laws, plus an Attorney-at-Law's statutory declaration
Apply for a Non-Citizen Landholding License if any director/shareholder is a foreign national
Register with the Intellectual Property and Commerce Office and receive the Certificate of Incorporation
Apply for a Taxpayer Identification Number (TIN) via forms CB001 and F16
Register for VAT/ABST if applicable
Register for Medical Benefits, Social Security, and the Education Levy once operational and hiring staff

Entity Types Available To Foreigners

Domestic Company (Companies Act 1995)
Formation Requirement
The application must include a statutory declaration by an Attorney-at-Law confirming legal compliance.
Foreigner Specific Hurdle
A Non-Citizen Landholding License is required for a non-citizen to be a director of a company, to vote at meetings, to hold shares or debentures, or to be a member of a company having no share capital.
Description
It is intended for businesses operating within the local economy. It must have a registered office in Antigua and Barbuda and is subject to local taxes. Its formation requires filing articles of incorporation, bylaws, and other notices with the IPCO.
Type
International Business Corporation / IBC (International Business Corporations Act 1982)
Mandatory Local Agent
The formation of an IBC is carried out by a licensed Corporate Management and Trust Service Provider (CMTSP). Individuals wishing to incorporate an IBC will first have to identify a CMTSP who will then initiate the process with the FSRC on behalf of the client — the client does not register the IBC directly with the FSRC.
Ongoing Foreign Ownership
Shareholders may be a minimum of 1, who can be an individual or a corporation and may be non-resident. Details of the shareholders are not disclosed on a public file. At least one director is required, who may be a natural person or a legal entity and may be non-resident, and the sole shareholder and sole director can be the same person.
Registered Office Requirement
IBCs must have a registered office and registered agent who may be a corporate body or individual, and must be resident in Antigua & Barbuda.
Formation Gate Local Incorporators
Forming an IBC in Antigua and Barbuda requires two incorporators who are citizens and residents of Antigua, at least one of whom must be an attorney. This is a formation-stage requirement to file the initial paperwork, not an ongoing local-ownership mandate — once incorporated, foreign shareholders/directors can hold 100% of the company.
Description
This entity is formed under the International Business Corporations Act. It is designed for international activities and is legally barred from engaging in local commerce. IBCs provide significant tax advantages and are the preferred vehicle for foreign investors not targeting the local market.

Sales Tax Abst

Standard Rate Pct: 15
Zero Rated Examples: Exports, basic food supply, electricity, fuel, and water for domestic use are taxed at 0%.
Registration Threshold: EC$300,000
Registration Note: A business (company or sole proprietor) whose annual taxable supplies exceed this threshold must register for ABST and file monthly returns.

Practical Takeaway

The core structural choice for a foreigner is: (1) an IBC if the business earns money entirely outside Antigua and Barbuda and confidentiality/tax exemption matters most; (2) a domestic company/LLC if you need to sell to local customers or operate a visible local business, accepting the 25% corporate tax and the non-citizen landholding-license step; or (3) a simple sole-proprietor business-name registration if you're an individual freelancer wanting the lowest-cost, lowest-formality setup and can accept unlimited personal liability.

Withholding Tax On Non Residents

Rate Pct: 25
Applies To: Dividends, interest, and royalties paid to non-resident individuals or entities from an Antiguan-source payer.

AI-generated estimateData refreshed July 2026

Sources cited for this category

These are the sources cited in this business permits & incorporation for foreigners research for this city. Individual figures may not each trace to one of them.

1.abipco.gov.ag

More About St. John's

Data last updated July 2026 · Verify anything important.