In a formal announcement released by the Inland Revenue Department under Antigua and Barbuda’s Ministry of Finance, a new cabinet-approved policy will bring temporary tax relief to consumers across the twin-island nation early next month. Following Cabinet Decision Item No. 112, dated March 18, 2026, the Antigua and Barbuda Sales Tax (ABST) will be cut to 0% for two days – April 10 and 11, 2026 – on a pre-defined range of essential goods including most food products and a full suite of school supplies.
The tax break covers all food items categorized under tariff codes 1000 through 2501, plus biscuits falling under tariff code 20089011. For school-related goods, the zero-tax policy applies to a wide list of items: writing utensils including pencils, pens, markers, highlighters, crayons and coloured pencils; classroom essentials such as erasers, sharpeners, rulers, glue, glue sticks, scissors, construction paper, graph paper, index cards, notebooks, folders, binders, binder sheets, pencil cases, and geometry sets; plus larger necessities including calculators, school uniforms, school bags, art supplies, information technology supplies, home economics supplies, and even student shoes.
Not all goods qualify for the temporary rate reduction, the department clarified. Excluded products that will remain subject to standard ABST rates include beer and all other alcoholic beverages (tariff codes 2203 to 2208), tobacco products (tariff code 2400), manufacturing extracts (tariff codes 1300 to 1400), animal feed (tariff code 2300), and live plants (tariff code 0600).
The Inland Revenue Commissioner has instructed registered retailers to record all qualifying zero-rated sales using the dedicated zero-rated supplies line on the standard ABST 03 tax form to ensure compliance with the new temporary policy. The two-day tax holiday is widely expected to ease financial pressure on households as they prepare for the return to school, cutting costs for families stocking up on essential supplies and groceries ahead of the new academic term.