🇨🇼 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

Participation Exemption

Tax Authority: Inspectie der Belastingen (website)

📊 INCOME TAX BRACKETS

Corporate

Bracket Min	Bracket Max	Rate %	USD Equivalent
ANG 0	and above	22.0%	--

Personal income

Bracket Min	Bracket Max	Rate %	USD Equivalent
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%	--

Local currency: ANG

🏠 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

Annual return due within 6 months of year end.

📚 SOURCES

🔗 RELATED

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