Caribbean & Atlantic
Aruba tax rates 2026
This Dutch Caribbean country has a high top income tax rate of around 52%, a 22% profit tax, and a turnover-tax package (BBO/BAZV/BAVP) that comes to about 7%.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 52%Progressive, with a top rate of around 52% on the highest incomes. |
|---|---|
| Corporate income | 22% |
| Capital gains | Generally not taxed for individuals, except for gains on a substantial interest. |
| VAT / BBO/BAZV/BAVP | 7% combined: BBO at 2.5%, BAZV at 3%, and BAVP at 1.5%. |
| Dividends (WHT) | 10% |
| Interest (WHT) | None |
| Royalties (WHT) | None |
| Social security (employee) | Around 6.7% (AOV/AWW plus AZV health). |
| Social security (employer) | Around 20% (AOV/AWW plus AZV health). |
| Wealth tax | None |
| Inheritance / estate | Both inheritance and gift tax apply. |
| Property tax | An annual property tax, the grondbelasting, is charged on property value. |
| Other | A real estate transfer tax applies to property purchases. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.