ABST calculator Antigua and Barbuda 2026

The Antigua and Barbuda Sales Tax (ABST) is charged at 17% on most goods and services. Enter an amount and choose whether to add the tax or take it out.

The standard rate has applied since 1 January 2024, when the Revenue (Miscellaneous Provisions) Act, 2023 raised it from 15%. The same Act brought the old 14% accommodation rate up to the standard rate.

How it's calculated

To add ABST, multiply the price by 17% and add the result to the price.
To take ABST out of a price that includes it, divide the price by 1 plus the rate. The difference between the two amounts is the tax.
A registered business lodges its ABST return within 15 days calendar days after the end of each tax period. That deadline comes from section 39(1) of the Sales Tax Act as amended in 2024.

An example

A shop sells a fan for EC$1,000 before tax. The ABST is EC$170 and the shelf price is EC$1,170. Going the other way, a receipt for EC$1,170 contains EC$1,000 of goods and EC$170 of tax.

Frequently asked questions

What is the ABST rate?

The standard rate is 17%. Section 8(3) of the Antigua and Barbuda Sales Tax Act 2006 was amended by the Revenue (Miscellaneous Provisions) Act, 2023, which replaced 15 and 14 with 17.

When must an ABST return be filed?

Within 15 days calendar days after the end of the tax period, under section 39(1) of the Sales Tax Act as replaced by the Sales Tax (Amendment) Act 2024.

Is ABST charged on everything?

No. Some supplies are zero rated or exempt under the schedules to the Act. This calculator applies the standard rate only, so check the schedules before you use it on food, medicine or services listed there.

Key terms

ABST: Antigua and Barbuda Sales Tax, the consumption tax collected by the Inland Revenue Department.
Tax period: The month or other period for which a registered business reports its sales and tax.
Zero rated: Taxable at 0%, so the seller can still claim back tax paid on purchases.