Source-cited draft: tax overview 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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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 incomeIncome Tax Ordinance (Landsverordening op de inkomstenbelasting 1943)
Headline personal income tax rates (2025)
Progressive 9.75% to 30% across four bracketsIncome Tax Ordinance (Landsverordening op de inkomstenbelasting 1943) — https://orbitax.com/news/country/article/Curacao-Sets-Individual-Income-57640View source ↗
Headline corporate profit tax rate (2025)
15% on taxable profit up to ANG 500,000; 22% on the excessProfit Tax Ordinance (Landsverordening op de winstbelasting 1940) — https://taxsummaries.pwc.com/curacaoView source ↗
Does VAT/GST exist?
No EU-style VAT. Curacao levies a turnover tax (Omzetbelasting, OB), a sales/turnover tax, not a creditable VATTurnover Tax Ordinance (Landsverordening omzetbelasting 1999)
Standard turnover tax (OB) rate
6%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 royaltiesProfit Tax Ordinance (Landsverordening op de winstbelasting 1940) — https://hbnlawtax.com/tax-instant-news/end-of-the-year-tax-tips-curacao/View source ↗
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Other Curaçao computations in the OpenAccountants Tax Library.