Antigua and Barbuda IBC vs Nevis LLC: Which Offshore Structure Is Right for Your Wealth

When high-net-worth individuals obtain Caribbean citizenship, the next strategic question is often: which offshore corporate structure best protects and optimises my wealth? Two of the most popular options are the Antigua and Barbuda International Business Company (IBC) and the Nevis Limited Liability Company (LLC). Both offer significant tax and privacy advantages, but they serve different purposes.

Mirabello Consultancy regularly advises clients who hold or are obtaining Antigua citizenship or St. Kitts and Nevis citizenship on the right corporate structure for their needs. This guide compares the two options side by side.

What Is an Antigua IBC?

An International Business Company (IBC) in Antigua and Barbuda is a corporate entity designed for international business activities. Governed by the International Business Corporations Act, Antigua IBCs enjoy zero corporate tax on income earned outside Antigua, full exemption from stamp duty and withholding taxes, and strong confidentiality provisions.

Antigua IBCs are commonly used for international trade, holding investments, e-commerce operations, and intellectual property management. They can be formed in 24–48 hours and require minimal ongoing reporting.

Key Features of an Antigua IBC

• Zero corporate tax on foreign-sourced income
• No minimum capital requirement
• Single director and single shareholder permitted
• Bearer shares prohibited (post-2018 reforms)
• Annual government fee: approximately $300–$600
• Registered agent and registered office in Antigua required
• No requirement to file financial statements publicly

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What Is a Nevis LLC?

The Nevis LLC is widely considered one of the strongest asset protection vehicles in the world. Governed by the Nevis LLC Ordinance of 1995 (amended 2015), it offers a level of legal shielding that few jurisdictions can match. A Nevis LLC is not merely a tax-efficient structure — it is a fortress designed to protect assets from creditors, lawsuits, and forced claims.

The Nevis LLC is frequently used by UHNW individuals, family offices, and entrepreneurs who need robust asset protection alongside their St. Kitts and Nevis citizenship.

Key Features of a Nevis LLC

• Charging order is the sole remedy for creditors (cannot seize LLC assets)
• $100,000 bond required before a creditor can file suit against the LLC
• One-year statute of limitations on fraudulent transfer claims
• No public register of members or managers
• Zero corporate tax on foreign-sourced income
• Single member permitted; no minimum capital
• Annual government fee: approximately $500–$1,000
• Registered agent in Nevis required

Side-by-Side Comparison: Antigua IBC vs Nevis LLC

When to Choose an Antigua IBC

An Antigua IBC is the better choice if your primary goal is running an international business with tax efficiency. It is ideal for consultants, e-commerce businesses, digital service providers, and investors who need a corporate vehicle for holding shares, receiving dividends, or managing intellectual property.

The Antigua IBC is simpler to set up, cheaper to maintain, and more widely recognised by international banking partners. If you already hold or are applying for Antigua citizenship, combining CBI with an IBC creates a powerful package: zero personal income tax as a citizen plus zero corporate tax on foreign income through the IBC.

When to Choose a Nevis LLC

The Nevis LLC is the superior choice when asset protection is the primary concern. The $100,000 creditor bond requirement alone deters most litigation. Combined with the charging order limitation (creditors cannot seize assets, only receive distributions if and when they are made), the Nevis LLC effectively creates a legal barrier that is extremely difficult to breach.

For UHNW families, real estate portfolios, cryptocurrency holdings, or anyone with significant exposure to litigation risk, the Nevis LLC is widely regarded as the gold standard in offshore asset protection. Combined with a St. Kitts and Nevis passport, it provides both personal mobility and financial security.

Need help choosing the right path? Book a free consultation with Mirabello Consultancy and let our team guide you through every step.

Can You Combine Both?

Yes. Many sophisticated clients hold both an Antigua IBC (for active business operations) and a Nevis LLC (for asset protection). The two structures serve different functions and can be layered effectively. For example, an Antigua IBC can conduct trading activities while a Nevis LLC holds the family’s real estate, investments, and liquid assets.

Mirabello Consultancy works with specialist Caribbean corporate service providers to design multi-entity structures tailored to each client’s situation. Explore our CBI programmes hub for the full range of Caribbean options.

Compliance and Regulatory Considerations

Both Antigua and St. Kitts & Nevis are FATF-compliant jurisdictions with robust anti-money laundering frameworks. CRS (Common Reporting Standard) reporting applies, meaning financial institutions in both countries exchange information with tax authorities in participating jurisdictions. This is not a drawback for legitimate wealth planning — it is a feature that ensures long-term structural stability.

The ECCIRA regulatory framework further strengthens governance across the Eastern Caribbean, making these jurisdictions more credible for international banking relationships.

Frequently Asked Questions

Which is cheaper: Antigua IBC or Nevis LLC?

The Antigua IBC is cheaper overall, with annual government fees of $300–$600 compared to $500–$1,000 for a Nevis LLC. Formation costs are also lower for the Antigua IBC.

Is the Nevis LLC really the best asset protection structure?

The Nevis LLC is widely regarded as one of the strongest asset protection vehicles globally. The $100,000 creditor bond, charging order limitation, and one-year statute of limitations on fraudulent transfers make it exceptionally difficult for creditors to access LLC assets.

Do I need Caribbean citizenship to form an IBC or LLC?

No. Both structures are available to non-citizens. However, combining CBI citizenship with an offshore corporate structure provides the strongest overall package for tax optimisation and personal mobility.

Are these structures compliant with international tax standards?

Yes. Both Antigua and Nevis are CRS-compliant and FATF-aligned. They are not tax evasion vehicles but legitimate planning tools used by UHNW individuals and family offices worldwide.

How do I start with Mirabello Consultancy?

Contact us for a complimentary consultation. We assess your business needs, asset protection requirements, and citizenship goals to design the optimal structure. Book your free consultation today.