ABST Dropped to Zero on Food and School Supplies for Two Days in April

The Inland Revenue Department has announced that the Antigua and Barbuda Sales Tax (ABST) will be reduced to zero percent on food and school supplies on April 10th and 11th, 2026, in accordance with Cabinet Decision Item No. 112 of March 18th, 2026.

The tax reduction applies to all food items falling under tariff codes 1000 to 2501, as well as biscuits under tariff code 20089011, and school supplies. Businesses are advised that not all items will qualify for the zero-rate reduction, with certain tariff codes specifically excluded from the measure.

The Inland Revenue Department has instructed retailers and businesses to utilise the zero-rated supplies (sales) line on the ABST 03 form when accounting for eligible sales made during the two-day period.

The Commissioner of Inland Revenue issued the notice on April 1st, 2026, from the department's offices at Woods Centre, Friars Hill Road, St. John's.

For further information or clarification, the public and businesses may contact the Inland Revenue Department at 468-9426/30 or by email at [email protected].