Caribbean & Atlantic
Curaçao: tax at a glance
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.
Ways to relocate to Curaçao
The residency and citizenship routes that lead here, weighed against the tax picture above.
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.
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.