🇧🇶 BONAIRE TAX PROFILE

Data year: 2025

Tax System Worldwide
BES islands (Bonaire, Sint Eustatius, Saba) are special municipalities of the Netherlands with their own tax system.

Top PIT Rate 35.4%

Corporate Tax Rate 25.8%

ABB 8.0%

Capital Gains Tax No Capital Gains Tax

Social Security (Employee) 13.6%

Social Security (Employer) 16.1%

Dividend Withholding 5.0%

Interest Withholding 0.0%

Royalty Withholding 0.0%

Treaty Count --

Tax Authority: Belastingdienst Caribisch Nederland (BCN) (website)

🏠 TAX RESIDENCY

Days Threshold 183 days

Residency Rules Special municipalities of the Netherlands. Resident if domiciled in BES islands.

Exit Tax No

CFC Rules No

📅 FILING INFORMATION

Fiscal Year 01-01 – 12-31

Filing Deadline April 30

Uses USD as currency. Separate tax regime from European Netherlands.

📚 SOURCES

🔗 RELATED

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