Inland Revenue – By Jeressa Jeremy
Inland Revenue Urges Short
With the growth of short-term rentals across the islands, the Inland Revenue Department (IRD) is urging property owners and operators to ensure they are properly registered and filing their Antigua and Barbuda Sales Tax (ABST) returns.
Beulah Warner-Buckley, Head of the Taxpayer Services Section, said the department has observed a marked increase in villas, Airbnbs, and dual-purpose homes being offered as short-term accommodation.
“Once you provide accommodation for up to 45 days, it is mandatory by law to register for ABST and file your returns,” she explained. “Our goal is to make compliance as smooth as possible, and we are here to guide every taxpayer through the process.”
ABST returns for the prior month are due on the 15th of each month, while all businesses earning over $300,000 annually are required to register. In addition, operators must remit the Tourism Guest Levy to ensure full compliance with local regulations.
For new operators, the process starts with registration at the Taxpayer Services Section, where officers provide forms, guidance, and advice on filing thresholds.. Warner-Buckley emphasized that the department is also focused on education and outreach.
“We plan to go into communities and meet with taxpayers directly. Educating operators about their obligations is one of the most effective ways to ensure compliance,” she said.
The IRD is also encouraging taxpayers to maintain accurate books and records for their businesses. “Keeping proper records helps operators calculate their revenues correctly and file their ABST and Tourism Levy accurately,” Warner-Buckley noted.
She reassured that while penalties exist for non-compliance, the department is committed to assisting taxpayers. “We understand that situations happen — illness, unforeseen challenges — and we work with taxpayers to find solutions, including waivers when appropriate,” she said.
With the short-term rental sector expanding rapidly, the IRD’s message is clear: register early, maintain proper records, and file on time.
“Compliance doesn’t have to be complicated,” Warner Buckley said. “We’re here to help every step of the way.”
