On 15 December 2023, Antigua and Barbuda's Prime Minister and Minister for Finance Gaston A. Browne delivered the 2024 Budget Statement. In the statement, the Prime Minister confirms that the Sales Tax (ABST) rate will be increased from 15% to 17% in 2024. The ABST tax base will also be broadened by enhancing the list of services that will attract ABST, including online streaming services. The concessionary ABST rate applicable to several transactions will be ended, including for the tourism sector, which is currently subject to a 14% rate. It is also noted that the ABST changes will not affect...