Tax in Aruba
Last reviewed: · by TaxProsRated editorial
TL;DR
Aruba's Departamento di Impuesto administers personal income tax at progressive rates (top typically 52.5 percent combined), corporate income tax at 22 percent (with reduced 10 percent regime for specific activities), and BBO/BAVP/BAZV combined indirect tax at 6/3 percent for various components. Constituent country of the Kingdom of the Netherlands.
Tax authority
Departamento di Impuesto under the Government of Aruba [SC1].
Filing framework
Annual returns due 30 June.
Residency
Residents are physically present 183+ days [SC2].
Personal income tax
Progressive bands; top typically 52.5 percent combined including AOV/AWW/AZV social contributions.
Corporate tax
22 percent standard. Reduced 10 percent for Imputation Payment Company and other regimes.
Indirect tax
BBO 1.5 percent + BAVP 3 percent + BAZV 1.5 percent = 6 percent combined turnover-based [SC3]. Aruba does not have credit-method VAT.
Cryptoassets
No dedicated framework.
Treaties
Limited DTT network; covered by Dutch Kingdom framework for some purposes. CRS adopter.
Frequently asked
What is the Aruba corporate tax rate?
22 percent standard. Reduced 10 percent for Imputation Payment Company and other regimes.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Departamento di Impuesto (Aruba) · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Aruba as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.