- Top income tax rate 48.25 46.5
- Brackets updated
Refreshed for 2026 — PIT bands and top rate 46.5% (was 48.25%), CIT 15%/22% brackets, `data_year`/`verified`, territorial CIT flag, sources, prose, treaty count Source
Top income tax
46.5%
Worldwide system
Corporate tax
22.0%
OB
9.0%
standard rate
Tax residency
183 days
4 tax treaties
Curacao tax profile
Data year: 2026
- Tax system
- Worldwide Curaçao taxes residents on worldwide income (inkomstenbelasting). Non-residents are taxed on Curaçao-source income. Profit tax (winstbelasting) applies a territorial system: only domestic profits are taxed, generally at 15% on the first NAf 500,000 of taxable profit and 22% above that (reduced rates apply to qualifying e-zone and incentive entities).
- Top PIT rate
- 46.5%
- 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
- 4
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| ANG 0 | ANG 500,000 | 15.0% |
| ANG 500,000 | and above | 22.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| ANG 0 | ANG 39,094 | 9.8% |
| ANG 39,094 | ANG 52,128 | 15.0% |
| ANG 52,128 | ANG 78,193 | 23.0% |
| ANG 78,193 | ANG 110,767 | 30.0% |
| ANG 110,767 | ANG 162,896 | 37.5% |
| ANG 162,896 | and above | 46.5% |
Tax flags
Participation Exemption
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if domiciled in Curaçao or present for more than 183 days in a calendar year. Constituent country of the Kingdom of the Netherlands.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- June 30
Sources
- Belastingdienst — Inkomstenbelastingtabel 2026 (accessed Oct 9, 2026) Official 2026 PIT lookup table; marginal rates 9.75%–46.5% verified on table income
- Belastingdienst — MR vaststelling bedragen inkomstenbelasting 2025 (accessed Oct 9, 2026) 2025 bracket structure and CPI indexation method; 2026 thresholds derived with same factor (~1.02275)
- Belastingdienst — Loonbelastingverklaring 2026 toelichting (accessed Oct 9, 2026) 2026 wage-tax credits (basiskorting NAf 2,915) and PAYE rules
- Orbitax — Curacao Sets Individual Income Tax Brackets/Rates for 2025 (accessed Oct 9, 2026) Prior-year statutory PIT bands and 46.5% top rate before 2026 indexation
- Orbitax — Curacao Social Security Contribution Rates and Thresholds for 2026 (accessed Oct 9, 2026) SVB 2026 contribution rates unchanged from 2025
- Rootz Tax Lawyers — Curaçao tax country guide 2026 (accessed Oct 9, 2026) CIT 15%/22% on first/remaining NAf 500,000; territorial profit tax; OB 9%
- Grant Thornton — Fiscale wetgeving 2026 (Curaçao) (accessed Oct 9, 2026) 2026 IB ministerial regulation and Cyprus DTA in force 28 February 2026