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BQ

Bonaire

Caribbean USD

BQ · BES · #205 · 3 cities

Nomad score 53/100 Compare
Top income tax 38.4% Worldwide system
Corporate tax 7.5% distributions only
ABB 8.0% standard rate
Tax residency —

Bonaire tax profile

Data year: 2026

Tax system
Worldwide Bonaire, Sint Eustatius and Saba (Caribbean Netherlands, BES) are special municipalities of the Netherlands with a separate fiscal regime from European Netherlands. Domestic taxpayers are taxed on worldwide income. Qualifying entities generally pay no profit tax; distributions are subject to opbrengstbelasting (revenue tax) instead of Dutch corporate income tax.
Top PIT rate
38.4%
Corporate tax rate
7.5% (distributions only)
ABB
8.0%
Capital gains tax
No Capital Gains Tax
Social security (employee)
26.8%
Social security (employer)
10.3%
Social security cap (annual)
USD 38,390
Dividend withholding
7.5%
Interest withholding
0.0%
Royalty withholding
0.0%
Treaty count
Treaty count not recorded
Tax authority: Belastingdienst Caribisch Nederland (BCN) Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate
USD 0 and above 7.5%
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
USD 0 USD 53,198 29.4% $0 – $53,198
USD 53,198 and above 38.4% $53,198 +
Social security
Social security brackets
Bracket min Bracket max Rate USD equivalent
USD 0 USD 38,390 26.8% $0 – $38,390
Local currency: USD

Tax residency

Residency rules
You are a domestic taxpayer if you live on the BES islands; temporary absences of less than one year can still count as residence under the Income Tax Act BES. There is no simple day-count threshold like 183 days. Short-term visitors who remain tax resident in Aruba, Curaçao, Sint Maarten or European Netherlands are generally not treated as BES residents if their stay does not exceed one year.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
2 months from income tax return issue date (mass campaign deadline typically mid-May)
After receiving an income tax return, you normally have two months to file; the mass filing campaign for a given year often sets a common deadline in mid-May. Extension must be requested in writing before the due date. If no return is issued but tax is due, you must request a return by 15 July following the tax year.

Sources

Change history

    • Brackets updated

    2026 refresh — PIT top 35.4% → 38.4%, data_year 2025 → 2026, CIT 25.8% → 7.5% distributions-only, dividend WHT 5% → 7.5%, social security 13.6%/16.1% → 26.8%/10.3% with cap USD 38,390, residency threshold 183 → null, filing April 30 → issue-date rule, brackets and sources added (BCN official URLs).

    • Brackets updated

    2026 refresh — PIT top 35.4% → 38.4%, data_year 2025 → 2026, CIT 25.8% → 7.5% distributions-only, dividend WHT 5% → 7.5%, social security 13.6%/16.1% → 26.8%/10.3% with cap USD 38,390, residency threshold 183 → null, filing April 30 → issue-date rule, brackets and sources added (BCN official URLs).

    • Brackets updated

    2026 refresh — PIT top 35.4% → 38.4%, data_year 2025 → 2026, CIT 25.8% → 7.5% distributions-only, dividend WHT 5% → 7.5%, social security 13.6%/16.1% → 26.8%/10.3% with cap USD 38,390, residency threshold 183 → null, filing April 30 → issue-date rule, brackets and sources added (BCN official URLs).

    • Brackets updated

    2026 refresh — PIT top 35.4% → 38.4%, data_year 2025 → 2026, CIT 25.8% → 7.5% distributions-only, dividend WHT 5% → 7.5%, social security 13.6%/16.1% → 26.8%/10.3% with cap USD 38,390, residency threshold 183 → null, filing April 30 → issue-date rule, brackets and sources added (BCN official URLs).

    • Brackets updated

    2026 refresh — PIT top 35.4% → 38.4%, data_year 2025 → 2026, CIT 25.8% → 7.5% distributions-only, dividend WHT 5% → 7.5%, social security 13.6%/16.1% → 26.8%/10.3% with cap USD 38,390, residency threshold 183 → null, filing April 30 → issue-date rule, brackets and sources added (BCN official URLs).

    • Brackets updated

    2026 refresh — PIT top 35.4% → 38.4%, data_year 2025 → 2026, CIT 25.8% → 7.5% distributions-only, dividend WHT 5% → 7.5%, social security 13.6%/16.1% → 26.8%/10.3% with cap USD 38,390, residency threshold 183 → null, filing April 30 → issue-date rule, brackets and sources added (BCN official URLs).

    • Brackets updated

    2026 refresh — PIT top 35.4% → 38.4%, data_year 2025 → 2026, CIT 25.8% → 7.5% distributions-only, dividend WHT 5% → 7.5%, social security 13.6%/16.1% → 26.8%/10.3% with cap USD 38,390, residency threshold 183 → null, filing April 30 → issue-date rule, brackets and sources added (BCN official URLs).

    • Brackets updated

    2026 refresh — PIT top 35.4% → 38.4%, data_year 2025 → 2026, CIT 25.8% → 7.5% distributions-only, dividend WHT 5% → 7.5%, social security 13.6%/16.1% → 26.8%/10.3% with cap USD 38,390, residency threshold 183 → null, filing April 30 → issue-date rule, brackets and sources added (BCN official URLs).

    • Brackets updated

    2026 refresh — PIT top 35.4% → 38.4%, data_year 2025 → 2026, CIT 25.8% → 7.5% distributions-only, dividend WHT 5% → 7.5%, social security 13.6%/16.1% → 26.8%/10.3% with cap USD 38,390, residency threshold 183 → null, filing April 30 → issue-date rule, brackets and sources added (BCN official URLs).

    • Brackets updated

    2026 refresh — PIT top 35.4% → 38.4%, data_year 2025 → 2026, CIT 25.8% → 7.5% distributions-only, dividend WHT 5% → 7.5%, social security 13.6%/16.1% → 26.8%/10.3% with cap USD 38,390, residency threshold 183 → null, filing April 30 → issue-date rule, brackets and sources added (BCN official URLs).

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