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Antigua & Barbuda: Tax developments in response to COVID-19

General Information

This page offers an overview of tax developments being reported globally by KPMG member firms in response to the Novel Coronavirus (COVID-19).

The content will be updated on a regular basis. However, due to the fast-moving pace of change, it may not always reflect the most current developments in a given jurisdiction. Please refer to the date of accuracy and refer to the relevant links, under additional information, for original source information.

Date accurate as of: 7 April 2020

Filing/Payment Deadline Extension and Tax payment relief

  • The unincorporated business tax deadline (31 March)  has been  extended to 15 April 2020. However unincorporated businesses with last names from A-J are asked to file and pay from 1-7 April 2020.  Unincorporated businesses with last names starting from K-Z are asked to file and pay from 8-15 April 2020.  
  • However,  the 31 March 2020 corporation tax filing deadline was not extended. The corporate income tax filing deadline  remains three months after the fiscal year end.  
  • No payment relief measures have been put in place to date.