Caribbean & Atlantic · Dutch Caribbean
Curaçao
The only Caribbean residency that can genuinely end in an EU passport — via Dutch nationality — and the one most aggressively mis-sold, because the Dutch renunciation requirement usually makes it unusable.
Tax position
- Income tax (top)
- up to roughly 46.5% on worldwide income for ordinary residents — this is not a low-tax jurisdiction by default
- Capital gains
- generally not taxed for private individuals outside a business or substantial-interest context
- Wealth tax
- none
- Inheritance tax
- none (abolished)
- Special regime
- Penshonado (retired persons) regime: a reduced flat rate on foreign-source income for qualifying new residents aged 50+ who have not been Curaçao resident in the preceding five years, subject to conditions including a minimum property value
- Territorial
- No — worldwide income taxed
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
1 route into Curaçao
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