How it works

Under the Initiative, homeowners access the government-approved incentive of zero Antigua & Barbuda Sales Tax (ABST) on all building materials procured locally. As a part of the incentive package, other stakeholders (financial institutions, insurance firms, architects etc.) extend reduced service fees and charges to CAB-I approved clients. The program applies to citizens, non-citizens, residents, and non-residents.

All suppliers and service providers desirous of participating in the Initiative MUST first register with the ABIA to be eligible for CAB-I benefits.

As part of the registration process, potential suppliers and service providers are required to present the following:

  • Tax Identification Number (TIN)
  • Medical Benefits, Social Security & Board of Education registration numbers
  • Copy of Business Registration Certificate/Certificate of Incorporation
  • ABST Certificate of Registration

General Conditions:

  • Upon completion of registration and submission of all required documents, homeowners will receive an official supplies list and a CAB-I Certificate to present to participating stakeholders.
  • CAB-I approved benefits may only be extended to authorized holders of certificates and their listed homeowner representatives.
  • Only participating stakeholders registered under the Initiative are authorized to grant benefits against ABST due to the Government of Antigua and Barbuda.

Note to contractors: All estimates should be submitted using the CAB-I template that will be provided on registration.  Estimates should be electronically prepared.  Handwritten estimates on CABI printed templates must be prepared in BLOCK CAPITAL letters.

Click Here to print information sheet.

For more information kindly contact ABIA at 481-1000/1 or cab-i@ab.gov.ag

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