Tour Operators to Charge Full 17% ABST From September 1
By Cory Wayland
Tour operators across Antigua and Barbuda who are registered for the Antigua and Barbuda Sales Tax (ABST) will be required to charge the full 17 per cent tax on their services from September 1, 2026.
The Inland Revenue Department (IRD) has issued a reminder to operators ahead of the change, which follows a Cabinet decision made on May 30, 2024 and an earlier notice issued by the department in June of that year.
Under the requirements, businesses providing tours that earn $300,000 or more in annual gross revenue are required to register for ABST and charge the 17 per cent rate.
This means bookings for tours taking place from September 1 onward should include the full ABST charge.
The IRD has clarified, however, that the tax does not apply to local transportation services where passengers are simply being transported from one location to another.
Tour operators will also see changes in the way they account for and file the tax.
Beginning with the September filing period, registered operators are expected to use the regular ABST03 form, which allows businesses to declare input tax. Only input tax incurred from September 1 onward should be claimed.
Operators will also be required to stop treating ABST as an expense on their income statements once the new arrangement takes effect.
The IRD said it will continue working with businesses in the sector to ensure tour operators are properly registered and understand their obligations under the ABST system.
Businesses requiring ABST forms for September and subsequent filing periods can request them by emailing [email protected].
This story was first published by Antigua News on : antigua.news/2026/08/27/tour-operators-to-charge-full-17-abst-from-september-1. © 2026 Antigua News. Republication without permission is not allowed.
About the author
Cory Wayland is the Social Media Co-ordinator at Antigua.News, where he manages digital content strategy, audience engagement, and real-time news publications across social platforms. With a keen eye for trending topics and a commitment to factual storytelling, Cory plays a key role in shaping the online voice of Antigua.News.
Read our editorial standards and corrections policy. Spotted an error? Contact the newsroom.
More from Antigua and Barbuda
View section
Bishop Browne Calls for End to Sunday Scheduling of National Independence Food Fair
Kingdom Leaders head urges organisers to respect religious worship days when planning national celebrations and avoid scheduling future food fairs on Sundays.
By Cory Wayland
Stray Dog Removal Exercise Begins in St. John’s Ahead of CHOGM
Veterinary and Livestock Division asks the public to report stray dogs in the capital during the October 26–November 6 exercise.
By Shermain Bique-Charles
Air Conditioning Could Become a Requirement for Passenger Buses
Browne says rising temperatures warrant consideration of stronger passenger-comfort standards.
By Shermain Bique-Charles
Antigua and Barbuda Honours Six National Heroes Today
A ceremony at Heroes Park will this morning recognise contributions to freedom, political leadership, education and sport.
By Shermain Bique-Charles
Comments (4)
Informed citizen August 27, 2026, 1:44 PM
Well-known August 27, 2026, 1:45 PM
Juju Bee August 27, 2026, 7:38 PM
Rapid August 29, 2026, 4:11 PM