Top income tax
52.0%
Worldwide system
Corporate tax
25.0%
BBO/BAVP/BAZV
7.0%
standard rate
Tax residency
183 days
1 tax treaties
Aruba tax profile
Data year: 2025
- Tax system
- Worldwide Aruba taxes residents on worldwide income. Non-residents taxed on Aruban-source income.
- Top PIT rate
- 52.0%
- Corporate tax rate
- 25.0%
- BBO/BAVP/BAZV
- 7.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 11.0%
- Social security (employer)
- 16.1%
- Dividend withholding
- 10.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 1
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| AWG 0 | and above | 25.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| AWG 0 | AWG 34,930 | 0.0% |
| AWG 34,930 | AWG 63,904 | 21.0% |
| AWG 63,904 | AWG 108,306 | 42.0% |
| AWG 108,306 | and above | 52.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if domiciled in Aruba. Part of Kingdom of the Netherlands.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 31
Sources
- Government of Aruba (accessed Mar 23, 2026) 2025 PIT bracket changes