Tax in Curaçao

Last reviewed: · by TaxProsRated editorial

TL;DR

Curaçao's Belastingdienst administers personal income tax at progressive 9.75/15/23/30/40/46.5/49 percent across multiple bands, corporate income tax at 22 percent (with 0 percent for E-Zone licensed entities), and OB (turnover tax) at 6 percent.

Tax authority

Belastingdienst (Curaçao Tax Department) under the Government of Curaçao [SC1].

Filing framework

Annual returns due 30 June.

Residency

Residents are physically present 183+ days [SC2].

Personal income tax

Multiple bands progressive 9.75-49 percent. Top 49 percent.

Corporate tax

22 percent standard. E-Zone licensed entities 0 percent. Withholding on non-resident dividends 0 percent.

Indirect tax

OB (Omzetbelasting) 6 percent on most goods/services [SC3]. Curaçao does not have credit-method VAT.

Cryptoassets

Centrale Bank van Curaçao en Sint Maarten regulates virtual-asset activities.

Treaties

Limited DTT network; covered by some Dutch Kingdom framework treaties via Tax Arrangement framework. CRS adopter.

Frequently asked

What is the Curaçao corporate tax rate?

22 percent standard. E-Zone licensed entities 0 percent. 0 percent withholding on outbound dividends.

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Sources

The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.

  1. Belastingdienst (Curaçao) · accessed
Important disclaimer

Informational only — not tax advice. This page summarises publicly available information about tax in Curaçao 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.