Antigua and Barbuda Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Official sources monitored14 of 14 sources checked automatically, latest 2026-10-23How we verify
Professional verification
The Antigua and Barbuda calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| XCD 60,000 a yearSector and year of birth: Private sector employee, born 1967 to 2009 | XCD 52,362.48 | XCD 52,362.48 | Matches |
Official sources and monitoring
14 official sources. 14 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Personal Income Tax (Amendment) Act, 2016 (No. 8 of 2016) - final personal income tax yearGovernment of Antigua and Barbuda | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| 2026 Budget Statement - personal income tax abolished in 2016Government of Antigua and Barbuda | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Taxes administered by the Inland Revenue DepartmentInland Revenue Department, Antigua and Barbuda | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Notice of contribution rate increases - schedule to 2025Antigua and Barbuda Social Security Board | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Media release - pension contribution rate adjustments from January 2025Antigua and Barbuda Social Security Board | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Contributions FAQs - maximum insurable earningsAntigua and Barbuda Social Security Board | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Pension age and contribution adjustmentAntigua and Barbuda Social Security Board | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Employers guide - who must contributeAntigua and Barbuda Social Security Board | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Private sector contributions leaflet - wage rounding to the nearest dollarAntigua and Barbuda Social Security Board | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Medical Benefits Scheme contribution ratesMedical Benefits Scheme, Antigua and Barbuda | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Medical Benefits Act, 2010 (No. 4 of 2010) - Second ScheduleGovernment of Antigua and Barbuda | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Medical Benefits Regulations, 2011 (No. 27 of 2011) - regulation 17Government of Antigua and Barbuda | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Education Levy calculationsBoard of Education, Antigua and Barbuda | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Notes from Cabinet published 19 March 2026 - minimum wage increase from 1 April 2026Government of Antigua and Barbuda | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version AG-2026-v1, approved on 2026-10-17, last validated on 2026-10-17. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- One employment for the whole of 2026, paid the same salary in each of twelve monthly pay periods.
- Antigua and Barbuda has no personal income tax on employment income. The Personal Income Tax (Amendment) Act, 2016 made 2016 the final year, and the 2026 Budget Statement confirms the abolition stands. Marital status, children and other household details therefore do not change the result.
- Social Security from January 2025: private sector employee 7% and employer 9%, public sector employee 6% and employer 9%, on monthly earnings up to EC$6,500. Each monthly wage is rounded to the nearest dollar before the rate applies.
- Social Security contributions are payable from age 16 until pensionable age: 63 for people born in 1961 or 1962, 64 for people born in 1963 or 1964 and 65 for people born in 1965 or later. Everyone born from 1957 to 1962 has reached pensionable age before 2026.
- Medical Benefits from the scheme rate table: age 16 to 59 employee 3.5% and employer 3.5%, age 60 to 69 employee 2.5% and no employer share, age 70 and over nothing. There is no earnings ceiling.
- Education Levy (employee only) per month: 2.5% of pay between EC$541.67 and EC$5,000 plus 5% of pay above EC$5,000. The Board of Education guidance lists no age or sector exemption, so it applies to every supported profile.
- No different contribution rate for nationality or residency was found in the Social Security, Medical Benefits or Education Levy rules. Employees of all nationalities working in Antigua and Barbuda use the same rates.
- The supported minimum is the 2026 statutory minimum wage at 40 hours per week: EC$9.00 per hour for 13 weeks to 31 March and EC$11.50 per hour for 39 weeks from 1 April 2026.
Coverage & limitations
Rule version AG-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- People born in 1956, 1966 or 2010 or later are not supported because a Medical Benefits or Social Security rate changes on their birthday during 2026.
- Employees receiving an early Social Security pension from age 60 are not supported.
- Weekly and fortnightly pay are not supported. The Education Levy and Social Security use different thresholds and rounding for weekly pay.
- Monthly pay below EC$400, where the Medical Benefits employer pays 7% and the employee pays nothing, is outside the supported range.
- Employer Education Levy, if any applies to the employer, is not included because no official employer rate was found in the reviewed sources.
- Self-employment, domestic and casual work, multiple employers, variable monthly pay, benefits in kind and Social Security benefit periods are unsupported.
- Independent professional verification pending.