OpenAccountants/Curaçao/Curacao Corporate Income Tax

Curacao Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Curacao (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Curaçao, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Profit tax rate on first ANG 500,000

15Profit Tax Ordinance (Landsverordening op de winstbelasting 1940)View source ↗

Profit tax rate above ANG 500,000

22Profit Tax Ordinance (Landsverordening op de winstbelasting 1940)View source ↗

Tax base

Worldwide commercial profit of resident entities, with a participation exemption for qualifying shareholdings; territorial elements apply to certain foreign incomeProfit Tax Ordinance (Landsverordening op de winstbelasting 1940)

Reduced 3% regime

3Profit Tax Ordinance (Landsverordening op de winstbelasting 1940)View source ↗

Exempt company / E-zone reduced rates

0% or reduced (e.g. 10%)Profit Tax Ordinance / Economic Zones Ordinance (Landsverordening Economische Zones 2000)

Participation exemption

Qualifying dividends and capital gains from substantial shareholdings are exempt, subject to conditionsProfit Tax Ordinance (Landsverordening op de winstbelasting 1940)

Pillar Two minimum tax (2025)

15Minimum Tax Ordinance / OECD Pillar Two (GloBE)View source ↗

Withholding tax on dividends

0Profit Tax Ordinance (Landsverordening op de winstbelasting 1940)View source ↗

Withholding tax on interest

0Profit Tax Ordinance (Landsverordening op de winstbelasting 1940)View source ↗

Withholding tax on royalties

0Profit Tax Ordinance (Landsverordening op de winstbelasting 1940)View source ↗

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

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Corporate profit tax (winstbelasting)

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 percent (qualifying activities (e.g. aircraft/shipbuilding, certain business support such as call/IT centres, services to unrelated investment institutions)) (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))
Exempt company / E-zone reduced rates — 0% or reduced (e.g. 10%) percent (Certain regimes provide a 0% or reduced (e.g. 10%) effective rate for qualifying exempt companies and Economic Zone activities (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) — 15 percent (Large multinational groups must pay an effective minimum of 15% (OECD Pillar Two top-up)) (Minimum Tax Ordinance / OECD Pillar Two (GloBE))
Withholding tax on dividends — 0 percent (no dividend withholding tax) (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))
Withholding tax on interest — 0 percent (no interest withholding tax) (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))
Withholding tax on royalties — 0 percent (no royalty withholding tax) (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)

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.

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Corporate profit tax (winstbelasting)

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 percent (qualifying activities (e.g. aircraft/shipbuilding, certain business support such as call/IT centres, services to unrelated investment institutions)) (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))

Exempt company / E-zone reduced rates — 0% or reduced (e.g. 10%) percent (Certain regimes provide a 0% or reduced (e.g. 10%) effective rate for qualifying exempt companies and Economic Zone activities (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) — 15 percent (Large multinational groups must pay an effective minimum of 15% (OECD Pillar Two top-up)) (Minimum Tax Ordinance / OECD Pillar Two (GloBE))

Withholding tax on dividends — 0 percent (no dividend withholding tax) (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))

Withholding tax on interest — 0 percent (no interest withholding tax) (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))

Withholding tax on royalties — 0 percent (no royalty withholding tax) (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)