OpenAccountants/Curaçao/Curacao Personal Income Tax

Curacao Personal Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

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

Applicable period 2025Built by Michael Cutajar and the OpenAccountants team· Last updated Jun 25, 2026

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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.

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Key figures — Curaçao, 2025

Every figure is drawn from this 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.

The full Guide

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))

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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))