Tax calculators

VAT Calculator Antigua and Barbuda: calculate ABST (VAT) amount

Antigua & Barbuda VAT (ABST) Calculator
Add or extract ABST with tax-included pricing, plus zero-rated and exempt options.
Calcula ABST (VAT) y total desde una base sin impuesto.
Resultados
Base imponible0,00 XCD
ABST (VAT)0,00 XCD
Total0,00 XCD
Tasa17 %
Formula
Let r be the ABST rate as a percent. If ABST excluded: ABST = Amount × (r/100); Total = Amount + ABST. If ABST included: Base = Amount × 100/(100 + r); ABST = Amount × r/(100 + r). Zero-rated or exempt: ABST = 0 and Total = Amount.

Examples

Standard-rated, ABST excluded
Amount 1,000.00 XCD at 17% → ABST 170.00, total 1,170.00.
Standard-rated, ABST included
Amount 2,340.00 XCD (inc ABST at 17%) → base 2,000.00, ABST 340.00.
This calculator computes ABST (Antigua and Barbuda Sales Tax) on goods and services in Antigua & Barbuda. Use it to add ABST to a net price or extract ABST from a tax-included price (common in stores). You only need the amount, whether it’s tax-included or tax-excluded, and the tax treatment (standard / zero-rated / exempt). In Antigua & Barbuda, displayed prices are generally ABST-inclusive, so the tax-included mode is the default for most consumers. For business quotes or invoices that show a net price, use the ABST-excluded mode to add the tax. Verified 29 Jan 2026 (Europe/Madrid). Informational estimate only; for legal/tax filings rely on IRD guidance and your invoice.

FAQs

Is ABST the same as VAT in Antigua and Barbuda?

Yes—ABST is a VAT-style sales tax.

Do shelf/menu prices usually include ABST already?

Yes. IRD guidance describes inclusive pricing for displayed prices.

What ABST rate should I use right now?

For most standard-rated goods/services, the reported current standard rate is 17% (from 1 Jan 2024).

How do I extract ABST from a total that already includes tax?

Use ABST = Total × r/(100 + r). At 17%, ABST = Total × 17/117.

What’s the difference between zero-rated and exempt?

Both look like 0 tax on a receipt, but they’re legally different categories; IRD guidance lists examples of each.

Give me examples of exempt supplies.?

Common examples include many financial/insurance services, medical/education services, residential rent/sales, and passenger transport within Antigua & Barbuda.

Give me examples of zero-rated supplies.?

IRD guidance includes categories like exports, many basic items (mostly food), fuel, water, and certain residential domestic electricity cases.

Why does my invoice total not match this calculator exactly?

Differences can come from item-level rounding, mixed tax treatments, discounts, or other non-ABST fees/levies.

Do businesses have a registration threshold for ABST?

IRD guidance commonly references EC$300,000 in taxable supplies (with some professional categories required to register).

I heard ABST might be temporarily reduced in 2026—should I use 7%?

Only if your invoice date falls within an officially implemented period and your receipt shows that rate; otherwise use the standard rate.

Note: This calculator provides an estimate. Rates can vary by region and change over time. It is not tax advice.

See more in calculators for Antigua and Barbuda.

Sources