Do employees in Antigua and Barbuda pay income tax on their salary?

No. Antigua and Barbuda has no personal income tax on employment income, so payroll deductions are limited to social security, the Medical Benefits Scheme, and the Education Levy. Employer contributions still add about 12.5% to gross pay, so include them in your budget.

What is the minimum wage in Antigua and Barbuda in 2026?

The national minimum wage rose to XCD 11.50 an hour on 1 April 2026. The government has said it wants to reach XCD 13.00 in phases over about 3 years, so plan for further increases if your roles pay close to the minimum.

How does Good Balance Global hire employees in Antigua and Barbuda?

As your Employer of Record (EOR), we become the legal employer. We issue a locally compliant contract, register the employee with the Social Security Board and the Medical Benefits Scheme, and run monthly payroll. You manage the day-to-day work, and we handle contributions and filings.

Back

Payroll and benefits guide

Antigua and Barbuda

CapitalSaint John's

Fiscal Year1 January - 31 December

Date Formatdd/mm/yyyy

CurrencyXCD (East Caribbean Dollar)

Payroll FrequencyMonthly

Employer Taxes12.5%

Employee Costs10.5%

Overview

Languages: English
Income tax: 0%
VAT: 17%; Antigua and Barbuda Sales Tax (ABST), administered by the Inland Revenue Department

Contributions

Employer

Social SecurityPrivate-sector rate from 1 January 2025; insurable earnings capped at XCD 6,500/month

3.5%

Medical Benefits Scheme

12.5%

Total employer cost

Employee

Social SecurityInsurable earnings capped at XCD 6,500/month

3.5%

Medical Benefits Scheme

10.5%

Total employee costExcludes the graduated Education Levy withheld from salaries

Authority Payments

Authority PaymentPaid ToDue DateMethod

Authority Payment

Social Security Board

Paid To

Employer and employee social security contributions

Due Date

Monthly, for the previous month's payroll

Method

Contribution schedule and payment to the Board

Authority Payment

Medical Benefits Scheme

Paid To

Employer and employee medical benefits contributions

Due Date

Monthly, for the previous month's payroll

Method

Contribution return and payment to the Scheme

Minimum Wage & Working Hours

Minimum wage: XCD 11.50 / Hourly; Effective 1 April 2026 under the Minimum Basic Wage Order 2026; the government plans phased increases toward XCD 13.00

Leave

Maternity leaveAt least 6 weeksFor employees with at least 12 months of unbroken service with the employer (Labour Code, section C20)

Leave type	Duration	Notes
Maternity leave	At least 6 weeks	For employees with at least 12 months of unbroken service with the employer (Labour Code, section C20)

Termination

13th salary: Not mandatory

FAQ

Sources

Last updated: November 1, 2026

Download free guide

Get the complete Antigua and Barbuda payroll and benefits guide as a PDF.

How Can We Help?

Tell us who you want to hire or pay, and where. Our team will reply with next steps and a custom quote if you need one.