Antigua and Barbuda

Revenue Statistics in Latin America and the Caribbean 2023

This report compiles comparable tax revenue statistics over the period 1990-2021 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean (LAC) to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. The report includes two special features examining the fiscal revenues from non-renewable natural resources in the LAC region in 2021 and 2022 as well as the measurement and evaluation of tax expenditures in Latin America. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB).

English Also available in: Spanish

Related Content:
- Revenue Statistics in Latin America and the Caribbean 2023 (brochure)

From Chapter: Country tables, 1990-2021 – Tax revenues

https://doi.org/10.1787/a7640683-en

Table

Table 5.1 - Antigua and Barbuda

Details of tax revenue

English Also available in: Spanish

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‌5.1	Antigua and Barbuda
‌	Details of tax revenue
‌	Million XCD
‌	‌‌	‌1990‌	‌2000‌	‌2007‌	‌2010‌	‌2016‌	‌2017‌	‌2018‌	‌2019‌	‌2020‌	‌2021‌
‌	Total tax revenue	..	268	763	660	760	776	823	822	732	797
‌	1000 Taxes on income, profits and capital gains	..	38	100	92	76	74	78	79	87	83
‌	1100 Of individuals	..	0	50	33	26	2	0	1	0	0
‌	1110 On income and profits	..	0	50	33	26	2	0	1	0	0
‌	1120 On capital gains	..	..	..	..	..	..	..	..	..	..
‌	1200 Corporate	..	37	50	59	50	72	78	79	87	83
‌	1210 On profits	..	37	50	59	50	72	78	79	87	83
‌	1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
‌	1300 Unallocable between 1100 and 1200	..	0	0	0	0	0	0	0	0	0
‌	2000 Social security contributions	..	..	78	83	119	140	143	150	122	131
‌	2100 Employees	..	..	..	..	..	..	..	..	..	..
‌	2110 On a payroll basis	..	..	..	..	..	..	..	..	..	..
‌	2120 On an income tax basis	..	..	..	..	..	..	..	..	..	..
‌	2200 Employers	..	..	..	..	..	..	..	..	..	..
‌	2210 On a payroll	..	..	..	..	..	..	..	..	..	..
‌	2220 On an income tax basis	..	..	..	..	..	..	..	..	..	..
‌	2300 Self-employed or non-employed	..	..	..	..	..	..	..	..	..	..
‌	2310 On a payroll basis	..	..	..	..	..	..	..	..	..	..
‌	2320 On an income tax basis	..	..	..	..	..	..	..	..	..	..
‌	2400 Unallocable between 2100, 2200 and 2300	..	..	78	83	119	140	143	150	122	131
‌	2410 On a payroll basis	..	..	78	83	119	140	143	150	122	131
‌	2420 On an income tax basis	..	..	0	0	0	0	0	0	0	0
‌	3000 Taxes on payroll and workforce	..	0	0	0	0	0	0	0	0	0
‌	4000 Taxes on property	..	13	55	49	60	70	62	72	56	93
‌	4100 Recurrent taxes on immovable property	..	0	9	18	18	20	21	29	18	24
‌	4110 Households	..	..	9	18	18	20	21	29	18	24
‌	Property tax	..	..	9	18	17	19	20	24	18	23
‌	Land tax	..	..	0	0	1	2	1	2	0	0
‌	Non-Citizens Undeveloped Land Tax	..	..	0	0	0	0	0	3	0	0
‌	4120 Others	..	..	0	0	0	0	0	0	0	0
‌	4200 Recurrent taxes on net wealth	..	0	0	0	0	0	0	0	0	0
‌	4210 Individual	..	..	..	..	..	..	..	..	..	..
‌	4220 Corporate	..	..	..	..	..	..	..	..	..	..
‌	4300 Estate, inheritance and gift taxes	..	0	0	0	0	0	0	0	0	0
‌	4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
‌	4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
‌	4400 Taxes on financial and capital transactions	..	13	46	32	42	50	41	43	38	69
‌	Stamp duties	..	13	45	31	42	50	41	43	38	69
‌	Other taxes on transactions	..	0	1	0	0	0	0	0	0	0
‌	4500 Non-recurrent taxes	..	0	0	0	0	0	0	0	0	0
‌	4510 On net wealth	..	..	..	..	..	..	..	..	..	..
‌	4520 Other non-recurrent taxes	..	..	..	..	..	..	..	..	..	..
‌	4600 Other recurrent taxes on property	..	0	0	0	0	0	0	0	0	0
‌	5000 Taxes on goods and services	..	217	530	435	506	492	539	521	467	490
‌	5100 Taxes on production, sale, transfer, etc	..	217	512	429	503	489	535	517	464	487
‌	5110 General taxes	..	0	202	179	325	312	362	333	273	315
‌	5111 Value added taxes	..	..	202	179	251	237	278	253	207	242
‌	5112 Sales tax	..	..	0	0	74	75	84	80	66	74
‌	5113 Other	..	..	0	0	0	0	0	0	0	0
‌	5120 Taxes on specific goods and services	..	217	310	250	178	177	173	185	191	171
‌	5121 Excises	..	72	66	34	81	68	56	67	83	52
‌	Consumption duties	..	72	58	31	78	64	53	64	79	48
‌	Environmental tax	..	0	8	3	4	3	3	3	4	5
‌	5122 Profits of fiscal monopolies	..	0	0	0	0	0	0	0	0	0
‌	5123 Customs and import duties	..	83	187	96	84	93	101	102	86	97
‌	Import duties	..	57	93	79	82	88	97	98	82	93
‌	Throughput Levy on Fuel Products	..	0	0	12	2	5	4	4	4	4
‌	Other customs charges	..	26	94	5	0	0	0	0	0	0
‌	5124 Taxes on exports	..	0	0	0	0	0	0	0	0	0
‌	5125 Taxes on investment goods	..	0	0	0	0	0	0	0	0	0
‌	5126 Taxes on specific services	..	53	57	54	13	17	16	15	22	22
‌	Travel tax	..	4	7	4	5	6	7	7	3	3
‌	Insurance levy	..	0	4	4	4	7	5	5	7	8
‌	Money transfer levy	..	0	1	1	2	2	2	1	1	1
‌	Other taxes on hospitality, transport and telecommunication services	..	49	44	44	1	2	2	2	11	9
‌	5127 Other taxes on internat. trade and transactions	..	9	0	66	0	0	0	0	0	0
‌	5128 Other taxes	..	0	0	0	0	0	0	0	0	0
‌	5130 Unallocable between 5110 and 5120	..	0	0	0	0	0	0	0	0	0
‌	5200 Taxes on use of goods and to perform activities	..	0	17	6	3	3	3	4	3	3
‌	5210 Recurrent taxes	..	..	17	6	3	3	3	4	3	3
‌	5211 Paid by households: motor vehicles	..	..	0	0	0	0	0	0	0	0
‌	5212 Paid by others: motor vehicles	..	..	15	3	2	2	2	2	2	2
‌	5213 Paid in respect of other goods	..	..	2	2	1	1	1	2	1	1
‌	5220 Non-recurrent taxes	..	..	0	0	0	0	0	0	0	0
‌	5300 Unallocable between 5100 and 5200	..	0	1	0	0	0	0	0	0	1
‌	6000 Other taxes	..	0	0	0	0	0	0	0	0	0
‌	6100 Paid solely by business	..	..	..	..	..	..	..	..	..	..
‌	6200 Other	..	..	..	..	..	..	..	..	..	..

..	Not available
Note: Year ending 31st December. The data are on a cash basis. Tax data is preliminary for 2021. The figures do not include local tax revenues because data are not available. Heading 2000: Social security contributions for 2019-21 are estimated. Heading 5112: The Revenue Recovery Charge, levied on all goods imported into or manufactured in Antigua and Barbuda, is classified under this heading according to the OECD classification described in the Interpretative Guide. Heading 5121: The environmental tax, levied on specific goods imported into or manufactured in Antigua and Barbuda, is classified under this heading according to the OECD classification described in the Interpretative Guide. Heading 5126: This heading includes tourism accommodation levy in this edition. This levy was introduced in 2021 and is paid by all guests 6 years and older utilizing accommodation in Antigua and Barbuda. The payment is based on the cost of accommodation.
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Source: Ministry of Finance; Corporate Governance and Social Security Board.