Antigua and Barbuda Sales Tax to be Reinstated on Tours, Excursions, and Attractions.

The Inland Revenue Department (IRD) said the Antigua and Barbuda Sales Tax will be reinstated on tours, excursions, and attractions.

In a communication dated January 2, 2024, Commissioner of Inland Revenue Ralph Warner disclosed that the Antigua and Barbuda Sales Tax (ABST) will be reintroduced for tours, excursions, and attractions. The decision, initially made by the Cabinet on October 18, 2023, is set to take effect on June 1, 2024.

Warner clarified in the IRD communication that the ABST Act had never provided exemptions or zero-rated status for tours, excursions, or attractions. Despite this, an administrative decision in 2007 had deferred the implementation of this aspect of the law.

The reinstatement will impact suppliers whose tours, excursions, and attractions meet the ABSD registration threshold of $300,000 or more per annum. They will be mandated to register for the Antigua and Barbuda sales tax.

Additionally, starting January 2, 2024, any new reservations made for tours, excursions, and attractions scheduled on or after June 1, 2024, will incur an ABST charge of 17%, as outlined in the missive.”