Top income tax
48.3%
Worldwide system
Corporate tax
22.0%
OB
9.0%
standard rate
Tax residency
183 days
1 tax treaties
Curacao tax profile
Data year: 2025
- Tax system
- Worldwide Curacao taxes residents on worldwide income. Non-residents taxed on Curacao-source income.
- Top PIT rate
- 48.3%
- Corporate tax rate
- 22.0%
- OB
- 9.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 12.4%
- Social security (employer)
- 10.4%
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 1
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| ANG 0 | and above | 22.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| ANG 0 | ANG 38,225 | 9.8% |
| ANG 38,225 | ANG 50,968 | 15.0% |
| ANG 50,968 | ANG 76,452 | 23.0% |
| ANG 76,452 | ANG 108,306 | 30.0% |
| ANG 108,306 | and above | 48.3% |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if domiciled in Curacao. Part of Kingdom of the Netherlands.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- June 30
Sources
- Orbitax Curacao (accessed Mar 23, 2026) 2025 PIT brackets, CIT 22%