Curacao Corporate Income Tax

Corporate profit tax (winstbelasting)

Curacao taxes company profits under the Profit Tax Ordinance (winstbelasting). Since 1 January 2023 a two-tier rate applies, and from 2025 a Pillar Two-style minimum tax applies to large multinational groups. Curacao notably levies no withholding tax on outbound dividends, interest, or royalties.

• Profit tax rate on first ANG 500,000 — 15% percent (Taxable profit up to ANG/XCG 500,000) (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))
• Profit tax rate above ANG 500,000 — 22% percent (Taxable profit exceeding ANG/XCG 500,000) (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))
• Tax base — Worldwide commercial profit of resident entities, with a participation exemption for qualifying shareholdings; territorial elements apply to certain foreign income (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))
• Reduced 3% regime — 3% profit tax for qualifying activities (e.g. aircraft/shipbuilding, certain business support such as call/IT centres, services to unrelated investment institutions) percent (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))
• Exempt company / E-zone reduced rates — Certain regimes provide a 0% or reduced (e.g. 10%) effective rate for qualifying exempt companies and Economic Zone activities percent ((approx — confirm current regime conditions)) (Profit Tax Ordinance / Economic Zones Ordinance (Landsverordening Economische Zones 2000))
• Participation exemption — Qualifying dividends and capital gains from substantial shareholdings are exempt, subject to conditions (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))
• Pillar Two minimum tax (2025) — Large multinational groups must pay an effective minimum of 15% (OECD Pillar Two top-up) percent (Minimum Tax Ordinance / OECD Pillar Two (GloBE))
• Withholding tax on dividends — 0% (no dividend withholding tax) percent (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))
• Withholding tax on interest — 0% (no interest withholding tax) percent (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))
• Withholding tax on royalties — 0% (no royalty withholding tax) percent (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))
• Profit tax return and payment — Provisional return and payment due within the period after year-end (commonly self-assessment); final return generally due within 6 months of year-end, extensions available ((approx — confirm exact filing/payment dates)) (Profit Tax Ordinance / General National Ordinance on National Taxes)