Tax in Bonaire, Sint Eustatius and Saba
Last reviewed: · by TaxProsRated editorial
TL;DR
The Caribbean Netherlands (Bonaire, Sint Eustatius, Saba) operate as special municipalities of the Netherlands with a tailored tax framework: no personal income tax in the conventional sense (replaced by a wage tax + Income Tax framework specific to the BES Islands), corporate income tax under specific BES regime, and General Expenditure Tax (ABB) at varying rates.
Tax authority
Belastingdienst Caribisch Nederland — special-municipality framework administered by the Dutch Belastingdienst with BES-specific rules [SC1].
Filing framework
Annual returns due specific to BES framework.
Residency
Residents are physically present 183+ days [SC2].
Personal income tax
Wage Tax + Income Tax framework specific to BES Islands rather than mainland Dutch progressive framework.
Corporate tax
BES-specific corporate framework. Mainland Dutch corporate-tax framework does not apply directly.
Indirect tax
ABB (General Expenditure Tax) at varying rates depending on category and island [SC3]. BES Islands are outside the EU VAT area.
Cryptoassets
No dedicated framework.
Treaties
Covered by Dutch tax treaty network with specific BES carve-outs. CRS adopter via Netherlands.
Frequently asked
How does the Caribbean Netherlands tax framework work?
Bonaire, Sint Eustatius, and Saba operate as special municipalities of the Netherlands with tailored framework. Wage Tax + Income Tax specific to BES rather than mainland Dutch framework. ABB (General Expenditure Tax) instead of mainland Dutch VAT. BES Islands are outside EU VAT area.
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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.
- Belastingdienst Caribisch Nederland · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Bonaire, Sint Eustatius and Saba 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.