Implementation of Antigua and Barbuda Sales Tax (ABST) for Tour Operators

Implementation of Antigua and Barbuda Sales Tax (ABST) for Tour Operators

This letter serves to advise that the Government of Antigua and Barbuda via Cabinet Decision dated May 30th, 2024, has mandated that all Tour Operators will now be required to charge ABST. This will be done via a phased in approach at the rates and dates specified below.

a. 7% from September 1st, 2024 b. 7% from September 1st, 2025 c. 3% from September 1st, 2026

Please note that this phased in approach applies only to cruise ship passengers. Additionally; ABST is not applicable in a transaction where transportation from one location to another is provided.

The Inland Revenue Department in conducting its administration of the tax will be engaging with all tour operators to ensure that these businesses are registered and informed about their filing requirements. Further, please note the following:

• All bookings made from July 15th, 2024 for excursions for the period September 1st, 2024 to August 31st, 2025 should charge ABST at 7%. – All bookings covering the period September 1st, 2025 to August 31st, 2026 should charge the ABST at 14%. – All bookings made for September 1st, 2026 going forward should charge the ABST at 17%.

The exchange rate that applies under the Antigua and Barbuda Sales Tax will be used.

For further information and clarification you may contact the Department at 468-9473 or email [email protected].

Commissioner of Inland Revenue

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