Aruba
Caribbean · AW · 0 treaties
What are the main tax rates in Aruba?
Aruba has a 0% personal income tax top rate, a 25% corporate tax rate, and a 10% dividend withholding tax.
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 10% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | n/a |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What type of tax system does Aruba use?
- Aruba operates under a worldwide tax system.
- Does Aruba have tax treaties?
- Aruba currently has 0 tax treaties.
- What is the corporate tax rate in Aruba?
- The corporate tax rate in Aruba is 25%.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- factual circumstances indicating that the individual’s **residence (living situation) is in Aruba** under the General Tax Law, with no fixed minimum day-count test
- presence of **personal and economic ties** (such as family life and employment/business) in Aruba as the main connecting factors when determining where someone is resident
- worldwide income exposure if treated as a **resident private person** under the Income Tax Ordinance, versus taxation only on Aruba‑source income if treated as a nonresident
Tax residency is based on an overall facts‑and‑circumstances residence test rather than citizenship or a formal domicile concept, so ending it generally requires genuinely shifting one’s home and personal/economic ties outside Aruba but there is no explicit multi‑year or day‑count tail once that change is clear. Because the test is open‑ended and not tied to a bright‑line 183‑day rule, there can be some practical uncertainty in proving the exact point at which residency ceases.
Source: Income Tax Ordinance & General Tax Law of Aruba (as summarized by Karel’s Legal Blog)