Curacao Tax Overview

Curacao tax system at a glance

• Curacao tax system overview — Curacao is an autonomous country within the Kingdom of the Netherlands with its own tax code, derived from the former Netherlands Antilles legislation. Taxes are administered by the Inspectorate of Taxes (Inspectie der Belastingen) and collected by the Receiver's Office (Ontvanger), with social premiums handled by the Social Insurance Bank (SVB).
• Standard tax year — Calendar year (1 January to 31 December) (Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943))
• Currency — Netherlands Antillean guilder (ANG), pegged to USD at 1.79; a planned transition to the Caribbean guilder (XCG) is underway ((approx — confirm peg/currency status)) (Central Bank of Curacao and Sint Maarten)
• Tax authority — Inspectorate of Taxes (Inspectie der Belastingen); collection by the Receiver (Ontvanger) (General National Ordinance on National Taxes (Algemene landsverordening Landsbelastingen))
• Basis of taxation — Residents are taxed on worldwide income; non-residents are taxed only on Curacao-source income (Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943))
• Headline personal income tax rates (2025) — Progressive 9.75% to 30% across four brackets percent (Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943) — https://orbitax.com/news/country/article/Curacao-Sets-Individual-Income-57640)
• Headline corporate profit tax rate (2025) — 15% on taxable profit up to ANG 500,000; 22% on the excess percent (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940) — https://taxsummaries.pwc.com/curacao)
• Does VAT/GST exist? — No EU-style VAT. Curacao levies a turnover tax (Omzetbelasting, OB), a sales/turnover tax, not a creditable VAT (Turnover Tax Ordinance (Landsverordening omzetbelasting 1999))
• Standard turnover tax (OB) rate — 6% percent (Turnover Tax Ordinance (Landsverordening omzetbelasting 1999))
• Personal income tax return deadline — Generally within the period stated on the assessment notice; typically by 31 May following the tax year (extensions available) ((approx — confirm exact date on notice)) (General National Ordinance on National Taxes (Algemene landsverordening Landsbelastingen))
• Withholding taxes — Curacao levies no withholding tax on dividends, interest, or royalties (Profit Tax Ordinance (Landsverordening op de winstbelasting 1940) — https://hbnlawtax.com/tax-instant-news/end-of-the-year-tax-tips-curacao/)