Top income tax
35.4%
Worldwide system
Corporate tax
25.8%
ABB
8.0%
standard rate
Tax residency
183 days
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 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
Sources
- BCN Tax Authority (accessed Mar 23, 2026) BES islands tax system