🇦🇼 Aruba Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 52.0% Worldwide system

Corporate tax 22.0%

BBO/BAVP/BAZV 7.0% standard rate

Tax residency — 1 tax treaties

Aruba tax profile

Data year: 2026

Tax system: Worldwide Aruba taxes residents on worldwide income. Non-residents are taxed on Aruba-source income. Profit tax applies to resident companies on worldwide profits at 22% (standard rate).
Top PIT rate: 52.0%
Corporate tax rate: 22.0%
BBO/BAVP/BAZV: 7.0%
Capital gains tax: No Capital Gains Tax
Social security (employee): 6.6%
Social security (employer): 19.4%
Social security cap (annual): AWG 85,000
Dividend withholding: 10.0%
Interest withholding: 0.0%
Royalty withholding: 0.0%
Treaty count: 1

Corporate

Corporate brackets
Bracket min	Bracket max	Rate
AWG 0	and above	22.0%

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
AWG 0	AWG 34,930	0.0%	$0 – $19,520
AWG 34,930	AWG 63,904	21.0%	$19,520 – $35,697
AWG 63,904	AWG 135,527	42.0%	$35,697 – $75,713
AWG 135,527	and above	52.0%	$75,713 +

Participation Exemption

Residency rules: Residency is based on facts and circumstances (center of vital interests and closest social and economic ties), not a fixed day-count test. Under the Income Tax Ordinance, temporary departures under one year are generally still treated as resident unless residence elsewhere is established. Part of the Kingdom of the Netherlands with an autonomous tax system; double taxation with the Netherlands is addressed mainly through the Belastingregeling voor het Koninkrijk (BRK).
Exit tax: No
CFC rules: No

Fiscal year: 01-01 – 12-31
Filing deadline: 2 months from income tax form issue date
Extension deadline: 4 months from form issue date (automatic for mass issuance)
Auto extension: Available

DIMP — Tarief inkomstenbelasting en loonbelasting (accessed Oct 9, 2026) 2026 PIT/wage tax table; AWG 30,000 annual tax-free amount applied before brackets
Government of Aruba — 2025 income tax rate changes (accessed Oct 9, 2026) English summary of 2025 PIT table (same thresholds as 2026 official table)
DIMP — Belastingplan 2023 (winstbelasting 22%) (accessed Oct 9, 2026) Corporate profit tax rate cut to 22% from 1 January 2023
BDO Aruba — Corporate income tax (accessed Oct 9, 2026) 22% CIT, participation exemption, law effective 1 January 2026
BDO Aruba — Turnover taxes (accessed Oct 9, 2026) BBO 2.5%, BAVP 1.5%, BAZV 3% (7% combined); law effective 1 January 2026
SVb Aruba — Summary of Tariffs 2026 (accessed Oct 9, 2026) AOV/AWW and related SVb premium rates; AWG 85,000 income threshold
DIMP — Premiegrenzen AZV (accessed Oct 9, 2026) AZV 10.5% total (1.6% employee, 8.9% employer); AWG 85,000 premium ceiling
OECD — Aruba residency for tax purposes (accessed Oct 9, 2026) Closer-connection residency test; no statutory day-count rule
DIMP — Toelichting aangifte inkomstenbelasting (accessed Oct 9, 2026) Filing within 2 months of form date; automatic 2-month extension for mass issuance

Oct 9, 2026
- Corporate tax rate 25 22
- Tax residency threshold (days) 183 not set
- Income tax brackets updated
refreshed for 2026 — PIT bracket top of 42% band AWG 108,306 → 135,527, data year 2025 → 2026, CIT 25% → 22%, social security 11%/16.1% → 6.6%/19.4% with a new cap of AWG 85,000, 183-day residency threshold removed, filing May 31 → issue-date rules with automatic extension, participation exemption now available, notes and sources updated Source

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
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ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%