Source-cited draft: personal income tax for Curacao (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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Use OpenAccountants for Curacao Personal Income Tax in Curaçao.
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Every figure is drawn from this Tax Guide and cited to its source.
Band 1 rate (up to ANG 38,225)
9.75Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943)View source ↗
Band 2 rate (ANG 38,225 to 50,968)
15.0Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943)View source ↗
Band 3 rate (ANG 50,968 to 76,452)
23.0Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943)View source ↗
Band 4 rate (over ANG 76,452)
30.0Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943)View source ↗
Top marginal personal income tax rate
30Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943)
Basic tax-free deduction (belastingvrije som)
approx — confirm 2025 amount; historically around ANG 12,000-13,000Income 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 residentGeneral 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)Income Tax Ordinance — penshonado provisions (Landsverordening op de inkomstenbelasting 1943)View source ↗
Expatriate (deskundige) regime
Qualifying foreign experts may exclude certain reimbursements; from 1 February 2025 the regime requires mandatory training of local employeesIncome Tax Ordinance / Wage Tax expatriate decreeView source ↗
Wage tax as advance levy
Wage tax (loonbelasting) withheld by employers is creditable against the final income tax liabilityWage 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)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Curaçao computations in the OpenAccountants Tax Library.