Income Tax in Curaçao

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

Curaçao · tax year 2025 · changed 25 Jun 2026

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Key figures: Curaçao, 2025

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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)

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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))

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General reference, not advice on your facts. Check with a professional before you file or pay.

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))