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Curaçao

Caribbean · CW · 1 treaties

What are the main tax rates in Curaçao?

Curaçao has a top personal income tax rate of 46.5% and a corporate tax rate of 22%. The standard VAT is 9%.

Crypto tax in Curaçao How to move to Curaçao

Tax profile

Corporate income tax 22%
Withholding — dividends 0%
Withholding — interest 0%
Withholding — royalties 0%
VAT / GST (standard) 9%
Personal income (top rate) 46.5%
Capital gains n/a
Tax system Worldwide
Residency threshold —
Exit / departure tax No
CFC rules Yes
Transfer pricing Basic
Digital nomad visa Digital Nomad and Remote Worker Program
Digital services tax none
Global minimum tax (Pillar 2) None

Common questions

What is the corporate tax rate in Curaçao?
The corporate tax rate in Curaçao is 22%.
Is it easy to obtain residency in Curaçao?
Residency in Curaçao is considered easy. A golden visa is available with a minimum investment of $277,549 USD, and a nomad visa is also offered.
Does Curaçao have a dividend withholding tax?
Curaçao has a dividend withholding tax rate of 0%.

Tax residency

Moderate

What makes you a tax resident — and how hard it is to stop being one.

Domicile / deemed-domicile

Official guidance says residency is determined by facts and circumstances under a closer-connection test, so simply leaving Curaçao is not always enough if vital interests or a permanent home remain there. There is no citizenship-based taxation, but the test is flexible and fact-intensive rather than a simple day-count rule.

Source: OECD / Curaçao tax authority information

Tax treaty network (1)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.

PartnerDivIntRoy
Netherlands — — —