A coordinated review of immigration permission, tax residence and continuing obligations abroad helps turn a proposed move into a practical plan for you and your family.
We help coordinate initial enquiries and the information needed for discussions with immigration and tax advisers.
Immigration permission and tax residence
Immigration permission determines whether you may stay in the country and on what conditions. Tax residence is assessed under the applicable fiscal rules.
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A passport, a property purchase or a tax identification number does not, by itself, settle every aspect of your tax position. Antigua and Barbuda's published tax-residence criteria include physical-presence tests and a route involving at least 30 days of presence together with a permanent resident certificate. The relevant test and supporting evidence must be established for the particular person and year.
For housing, schools and everyday arrangements, explore our guide to moving to Antigua and Barbuda.
Planning the move
An initial review should consider your nationality, existing residence, intended length of stay and whether you will work, manage a company or carry on an independent business.
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Family members may require separate immigration arrangements. Tax advisers should also review continuing connections with other countries. A move may affect reporting duties, the taxation of a business and the treatment of investments or property held abroad.
Residence costs and tax obligations
The full cost of residence may include government charges, professional advice, accommodation and health cover. Specific residence arrangements should be assessed on their current terms, rather than on a general promise of a fixed payment or universal tax exemption.
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Antigua and Barbuda no longer levies general personal income tax. That position should be distinguished from the taxes, levies and contributions that may apply to a business, property or particular transaction. In particular, independent business activity may fall within the unincorporated business tax regime. A budget should also consider Antigua and Barbuda Sales Tax, property taxes, stamp duties and any applicable employment contributions or withholding obligations.
Remote work
The former Nomad Digital Residence Programme ended on 15 November 2025. Anyone considering a new remote-working stay should obtain confirmation of the immigration permission available for their proposed activities. Existing NDR holders should consult the Immigration Department about their own status.