🇦🇼 ARUBA TAX PROFILE

Data year: 2025

Tax System Worldwide
Aruba taxes residents on worldwide income. Non-residents taxed on Aruban-source income.

Top PIT Rate 52.0%

Corporate Tax Rate 25.0%

BBO/BAVP/BAZV 7.0%

Capital Gains Tax No Capital Gains Tax

Social Security (Employee) 11.0%

Social Security (Employer) 16.1%

Dividend Withholding 10.0%

Interest Withholding 0.0%

Royalty Withholding 0.0%

Treaty Count 1

Tax Authority: Departamento di Impuesto (DIMP) (website)

📊 INCOME TAX BRACKETS

Corporate

Bracket Min	Bracket Max	Rate %	USD Equivalent
AWG 0	and above	25.0%	--

Personal income

Bracket Min	Bracket Max	Rate %	USD Equivalent
AWG 0	AWG 34,930	0.0%	--
AWG 34,930	AWG 63,904	21.0%	--
AWG 63,904	AWG 108,306	42.0%	--
AWG 108,306	and above	52.0%	--

Local currency: AWG

🏠 TAX RESIDENCY

Days Threshold 183 days

Residency Rules Resident if domiciled in Aruba. Part of Kingdom of the Netherlands.

Exit Tax No

CFC Rules No

📅 FILING INFORMATION

Fiscal Year 01-01 – 12-31

Filing Deadline May 31

Annual return due within 5 months of year end.

📚 SOURCES

🔗 RELATED

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