Caribbean & Atlantic
Curaçao tax rates 2026
This Dutch Caribbean country runs a progressive income tax that climbs to 46.5%, alongside a 15%/22% profit tax and a 6% turnover tax. A penshonado regime offers qualifying retirees just 10% on foreign income.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 46.5%Progressive, from 9.75% to 46.5%. |
|---|---|
| Corporate income | 22%, though the first XCG 500,000 of domestic profit is taxed at 15%. |
| Capital gains | Generally not taxed for individuals, except for gains on a substantial interest. |
| VAT / OB, the turnover tax. | 6% turnover tax, rising to 9% on certain categories. |
| Dividends (WHT) | None |
| Interest (WHT) | None |
| Royalties (WHT) | None |
| Social security (employee) | Around 13.5% (AOV/AWW, health). |
| Social security (employer) | Around 12–13% (AOV/AWW, 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 | The penshonado regime taxes qualifying foreign income at a flat 10%. |
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
A special regime for new arrivals
The Penshonado, or retired persons, regime offers 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. It comes with conditions, including a minimum property value.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Curaçao
The residency and citizenship routes that lead here, weighed against the tax picture above.