Taxation in Antigua and Barbuda

In Antigua and Barbuda, the profits tax for corporations in 2003 was 40%. Incorporated businesses are taxed at 2% of gross income with the first $4,160 of income per month tax-exempt. The income tax, introduced in 1924, was abolished for residents at the end of 1976. Taxes on residential property are based on current replacement values, and in 2003 were subject to surcharges of 0–20% depending on zoning regulations. Hotels are taxed at preferential rate of 0.2% of taxable value while other commercial property is taxed at 0.75% of taxable value. Other taxes include taxes on life and general insurance premiums, and on property transfers.

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Taxation in North America

Sovereign states	Antigua and Barbuda Bahamas Barbados Belize Canada Costa Rica Cuba Dominica Dominican Republic El Salvador Grenada Guatemala Haiti Honduras Jamaica Mexico Nicaragua Panama Saint Kitts and Nevis Saint Lucia Saint Vincent and the Grenadines Trinidad and Tobago United States

Dependencies and other territories	Anguilla Aruba Bermuda Bonaire British Virgin Islands Cayman Islands Curaçao Greenland Guadeloupe Martinique Montserrat Puerto Rico Saint Barthélemy Saint Martin Saint Pierre and Miquelon Saba Sint Eustatius Sint Maarten Turks and Caicos Islands United States Virgin Islands

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