Curacao Personal Income Tax

Personal income tax bands and rates (2025)

• Band 1 rate (up to ANG 38,225) — 9.75 percent (Taxable income up to ANG 38,225) (Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943))
• Band 2 rate (ANG 38,225 to 50,968) — 15.0 percent (Taxable income over ANG 38,225 up to ANG 50,968) (Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943))
• Band 3 rate (ANG 50,968 to 76,452) — 23.0 percent (Taxable income over ANG 50,968 up to ANG 76,452) (Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943))
• Band 4 rate (over ANG 76,452) — 30.0 percent (Taxable income over ANG 76,452 (top rate; threshold of next tier shown in sources as ANG 108,306)) (Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943))
• Top marginal personal income tax rate — 30 percent (Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943))
• Basic tax-free deduction (belastingvrije som) — approx — confirm 2025 amount; historically around ANG 12,000-13,000 ANG (A standard tax-free amount applies before the brackets are applied) (Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943))
• Residence test — Residence is determined by facts and circumstances (place of permanent home, centre of vital interests); an individual habitually living in Curacao is a resident (General National Ordinance on National Taxes (Algemene landsverordening Landsbelastingen))
• Resident scope — Residents are taxed on worldwide income; non-residents only on Curacao-source income (e.g. local employment, local real estate, local business) (Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943))
• Penshonado (retiree) regime — Qualifying retirees aged 50+ who become resident after 5+ years abroad may elect a flat 10% tax on foreign-source income (or a deemed-income basis) percent (Income Tax Ordinance — penshonado provisions (Landsverordening op de inkomstenbelasting 1943))
• Expatriate (deskundige) regime — Qualifying foreign experts may exclude certain reimbursements; from 1 February 2025 the regime requires mandatory training of local employees (Income Tax Ordinance / Wage Tax expatriate decree)
• Wage tax as advance levy — Wage tax (loonbelasting) withheld by employers is creditable against the final income tax liability (Wage Tax Ordinance (Landsverordening op de loonbelasting 1976))
• Income tax return filing deadline — Within the period stated on the assessment/invitation; commonly by 31 May following the tax year, with extensions available on request (approx — confirm exact date) (General National Ordinance on National Taxes (Algemene landsverordening Landsbelastingen))