Source-cited draft: vat / gst 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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No EU-style VAT
Curacao levies a turnover tax (OB), not a creditable VAT; input OB is generally not deductibleTurnover Tax Ordinance (Landsverordening omzetbelasting 1999)
Standard OB rate
6Turnover Tax Ordinance (Landsverordening omzetbelasting 1999)View source ↗
Higher OB rate on certain goods/services
9Turnover Tax Ordinance (Landsverordening omzetbelasting 1999)
OB rate on insurance
7Turnover Tax Ordinance (Landsverordening omzetbelasting 1999)
Exemptions / 0%
Exports and certain essential goods/services (e.g. specified medical, educational, financial) are exempt or zero-rated (approx — confirm exempt list)Turnover Tax Ordinance (Landsverordening omzetbelasting 1999)
Annual filing threshold (2025 change)
30,000Turnover Tax Ordinance (Landsverordening omzetbelasting 1999)View source ↗
Quarterly filing band (2025 change)
30,000 to 75,000Turnover Tax Ordinance (Landsverordening omzetbelasting 1999)View source ↗
Default filing frequency
Monthly OB return and payment, generally by the 15th day of the following month (approx — confirm exact due day)Turnover Tax Ordinance (Landsverordening omzetbelasting 1999)
OB on imported / foreign digital services
OB applies to services supplied from abroad to Curacao recipients, levied via a reverse-charge / self-assessment mechanismTurnover Tax Ordinance (Landsverordening omzetbelasting 1999)View source ↗
Registration
Entrepreneurs making taxable supplies in Curacao must register with the Inspectorate of Taxes; no general de minimis turnover exemption for registration (approx — confirm small-entrepreneur relief)Turnover Tax Ordinance (Landsverordening omzetbelasting 1999)
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.