Caribbean & Atlantic
Aruba: tax at a glance
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
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.