Last reviewed May 2026 by Julia Thompson, Corporate Client Service Specialist

Company Formation in Antigua and Barbuda — Register an IBC, Trust, Foundation or Branch

ShelfCompanies24 has been forming Antigua companies for international clients since 1995. Our Antigua registered-agent partners handle every step of company formation in Antigua and Barbuda on a servicecontract — from picking the right legal form through FSRC registration, registered-agent engagement, ES compliance and beneficial-ownership filing. Most clients are trading inside 1–3 weeks, or in 3–7 working days via a ready-made off-the-shelf Antigua IBC.

One-figure cost

Single payment covers FSRC filings, registered agent, ES setup and our service fee.

One-stop-shop

Antigua IBC + registered agent + banking introduction + gaming/CBI advisory if relevant under one roof.

Speed & service

FSRC standard formation 1–3 weeks. English-speaking case manager.

Fully remote

No notarisation required.

Burden is ours

We file Memorandum and Articles, register the BO, organise ES.

Which Antigua Company Type Should You Register?

IBC — International Business Corporation

Governed by the IBC Act 1982 (as amended). Workhorse Antigua offshore form.

  • Authorised capital: typically US$50,000.
  • Members: 1+.
  • Directors: 1+.
  • Registered agent: mandatory, Antigua-licensed.

Other forms

  • International Trust
  • International Foundation
  • Online-Gaming Licensed IBC — for licensed online-gaming operations
  • Branch of foreign company

Antigua Corporate Tax Environment (2026)

  • 0% CIT on IBC foreign-source income (subject to ES compliance).
  • 25% CIT on Antigua-source income.
  • 17% ABST (VAT) on Antigua-source goods/services.
  • Annual government filings from US$300+.
  • Economic Substance regime in place.
  • Beneficial Ownership Register in place.

Frequently Asked Questions about Antigua Company Formation

How long does formation take?

IBC: 1–3 weeks. Off-the-shelf transfer: 3–7 working days.

Can my Antigua IBC obtain a gaming licence?

Yes. The Directorate of Offshore Gaming licences online-gaming operations. Licensing process is separate from corporate formation and adds significant time and cost.

Do I need to be Antigua-resident?

No.

Ready to register your Antigua IBC? Contact our Antigua desk.

Related Services in Antigua and Barbuda

The Antigua and Barbuda Formation Process — Step by Step

Forming a Antiguan IBC through ShelfCompanies24 follows a defined sequence. Knowing what happens at each stage helps you prepare documentation and avoid surprises:

  1. Initial consultation and KYC — your consultant validates your business model against Antigua and Barbuda substance, tax-residency, and licensing requirements. We collect KYC on you and any other beneficial owners (passport, proof of address, source-of-funds declaration).
  2. Name reservation — we run availability and uniqueness checks against the FSRC. Reserved name typically holds for 30 days while documentation is finalised.
  3. Document preparation — memorandum and articles of association, director and shareholder appointments, registered-office agreement, beneficial-owner declarations. All drafted in compliance with Antigua and Barbuda Financial Services Regulatory Commission requirements.
  4. Filing with FSRC — incorporation documents are submitted electronically (or by hand where required). 3 days is our typical end-to-end timeline.
  5. Post-incorporation registrations — tax identification number, beneficial-owner register entry, any sector-specific licences. We handle each as part of the service.
  6. Bank account introduction — your consultant presents your IBC to one or more banking partners suited to your operating profile. Onboarding KYC runs in parallel with the post-incorporation registrations to compress total time-to-trade.
  7. Handover — you receive an organised digital pack: certificate of incorporation, articles, share certificates, register extracts, tax registration, banking credentials, plus a 12-month compliance calendar.

Documents You’ll Need to Provide

  • Certified passport copy — for every director and beneficial owner. Apostilled where it crosses jurisdictions.
  • Proof of residential address — utility bill or bank statement no older than 3 months, in name of the individual.
  • Source-of-funds declaration — short statement explaining the origin of capital invested into the IBC.
  • Brief business plan — 1-2 pages describing the company’s intended activity, target markets, and approximate revenue/transaction volumes. Used for KYC and bank onboarding.
  • Specimen signature — for the directors who will sign incorporation and banking documents.

Substance, FATCA, CRS, and Economic Substance for Antigua and Barbuda Entities

Modern offshore practice has shifted substantially since 2019. Antigua and Barbuda, like most international financial centres, requires entities engaged in ‘relevant activities’ (banking, insurance, fund management, financing & leasing, headquarters, distribution & service centre, holding-company business, IP, shipping) to demonstrate economic substance — adequate staff, premises, and management presence in Antigua and Barbuda commensurate with the activity carried on. Pure passive holding companies face a reduced substance test; active income-generating activities face the full test.

Antigua and Barbuda-resident corporates are also subject to FATCA and Common Reporting Standard (CRS) automatic exchange of financial-account information with US IRS and OECD partner jurisdictions respectively. We brief every client on these obligations during scoping; they are not deal-breakers but they materially shape how the IBC should be structured and where the beneficial owner sits for tax-residency purposes. Our consultant helps you build a structure that is both efficient and demonstrably compliant — Google’s E-E-A-T standards, OECD pressure, and your home jurisdiction’s controlled-foreign-company rules all push in the same direction: substance matters more than ever.

Your Antiguan Company in 2026 — Tax and Compliance Outlook

Headline Antigua and Barbuda corporate tax in 2026: 0% offshore.

0% IBC offshore; Citizenship by Investment programme; original online-gaming jurisdiction (1994); FSRC regulation.

Annual obligations after incorporation typically include FSRC confirmation/return filings, beneficial-owner-register updates whenever ownership changes, and corporate-tax filings on the company’s financial year. Where VAT/sales-tax registration applies, periodic VAT returns are filed on calendar-quarter or monthly cadence depending on turnover. Our retainer-based bookkeeping and tax-compliance service handles the entire annual cycle for a service — for a non-trading IBC and for an actively trading one.

Corporate Banking for Your Antiguan IBC

The right bank for a Antiguan IBC depends on what you’ll actually do with the company. Operating-account-only with low transaction volume is straightforward. International EUR/USD multi-currency with high-volume B2B transfers requires a different banking partner. E-commerce processing has yet another set of requirements.

For Antigua and Barbuda entities specifically, we work with relationship managers at international banks that accept antigua-domiciled corporate structures — a noticeably narrower set than for onshore EU companies. The banks that do accept offshore entities focus on substance evidence, beneficial-owner CV, and source-of-funds documentation rather than just incorporation paperwork. Our consultant pre-positions your application against the bank’s specific scoring model so the application clears on first submission.

Comparable Jurisdictions

Operators evaluating Antigua and Barbuda for a formation project frequently also look at:

  • Nevis formation — Strongest LLC asset protection statute; 2026 CIT 0% offshore.
  • Bahamas formation — No income/corporate tax, USD economy; 2026 CIT 0% on offshore (15% Pillar Two large).

Each of those jurisdictions has its own trade-off matrix on tax, banking, substance, and operational practicalities. If you’re early in your evaluation, your consultant will walk you through the comparison in the first call — we are deliberately jurisdiction-agnostic about which structure fits your business best.

More Frequently Asked Questions

Will my Antiguan IBC need a local-resident director?

Most Antigua and Barbuda corporate structures do not require a local-resident director — you and your appointed directors can be resident anywhere. A few jurisdictions, and certain regulated activities, do require local-substance directors or a registered local agent. Your consultant confirms the exact requirement for your structure in the initial call.

How do I close or sell my Antiguan IBC later?

A Antiguan IBC can be wound up voluntarily through a FSRC dissolution procedure (typical timeline 6-12 months including the statutory creditor-notice period). It can also be sold — the share-purchase mechanism is the same one we use to transfer shelf companies, just operating in reverse. We handle both routes; clients often resell a no-longer-needed IBC as a shelf entity to recover part of the original investment.

Are there sector-specific licences I should know about?

Yes — Antigua and Barbuda is a major online-gaming licensing jurisdiction. Gambling, betting, and gaming activities require a licence from the local regulator before launch. Licensing typically takes 4-6 months and has separate substance requirements. Other regulated activities include trust and corporate-services provision, cryptocurrency exchange, and EMI/payment-institution operations. We refer clients into our regulated counterpart firms for licensed activities.

What if I need to operate in multiple countries?

A Antiguan IBC can hold subsidiaries, branches, or contractual relationships in other jurisdictions. The optimal multi-country structure depends on tax-residency rules, treaty access, transfer pricing, and beneficial-owner reporting in each country. ShelfCompanies24 covers 56 jurisdictions across our network, so we can implement a multi-country structure end-to-end without you needing separate providers in each country.

How do I get started?

Send us a short message with your country preference (or that you’re undecided), the activity you have in mind, and whether you’d prefer a pre-formed shelf IBC ready in 48 hours () or a fresh formation taking 3 days (). We respond within one working day with a service tailored to your situation. The first consultation is free and covers structure, tax, banking, and timelines — no obligation.

What ongoing support does ShelfCompanies24 provide after the IBC is formed?

Our retainer-based ongoing service covers the full annual lifecycle of a Antiguan IBC: registered office and mail handling, accounting and bookkeeping, periodic VAT/sales-tax filings (where applicable), payroll for any employed staff, beneficial-owner-register maintenance, FSRC confirmation/return filings, and the year-end financial statements plus corporate-tax return. We also provide a dedicated point of contact who knows your file and signs off every filing — no rotating-account-manager experience. Specialised work (transfer-pricing studies, restructurings, M&A on the IBC, or sector-specific licensing) is quoted separately. Most clients find the predictable servicefar easier to budget than buying piecemeal services from local accountants and lawyers, especially when starting out in Antigua and Barbuda.

What happens if my circumstances change and I no longer need the IBC?

You have three practical options. Voluntary dissolution through a FSRC winding-up is the cleanest route — servicehandled by us, typically completed inside 6-12 months including the statutory creditor-notice period. Sale of the IBC as a shelf entity to another buyer is sometimes possible — especially if it has clean trading history and a recognisable name; we evaluate this on a case-by-case basis. Mothballing via reduced-cost dormant filings keeps the IBC alive at minimal annual cost (registered office plus nil filings, ) for the day you might want to use it again. Your consultant walks you through trade-offs before you commit either way.

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