How high are the corporate income tax in Curaçao?
Since 2020, Curaçao applies a territorial tax system. Only income sourced in Curaçao is liable to taxation.
- The exemption applies to income of a foreign company that qualifies as a permanent establishment (PE) in Curacao or a PE of Curacao’s companies in another jurisdiction.
- → This also implies that the company registered in Curaçao has economic substance
- Therefore, a Curaçao BV is interesting in terms of tax planning only if used as a branch of an existing company
- The standard tax rate is 22%, with a reduced 3% rate for specific cases such as investment funds or data centers
What Double-tax treaties has Curaсao?
Curaçao is part of the Kingdom of the Netherlands and therefore is included in its double taxation agreements and tax information exchange agreements.
Albania, Algeria, Argentina, Armenia, Australia, Austria, Azerbaijan, Bahrain, Bangladesh, Barbados, Belarus, Belgium, Bermuda (limited treaty), Bosnia-Herzegovina, Brazil, Bulgaria, Canada, China, Croatia, Czech Republic, Denmark, Egypt, Estonia, Ethiopia, Finland, France, Georgia, Germany, Ghana, Great Britain, Greece, Hong Kong, Hungary, Iceland, India, Indonesia, Iraq, Ireland, Israel, Italy, Japan, Jordan, Kazakhstan, Kenya, Korea, Kosovo, Kuwait, Kyrgyzstan, Latvia, Liechtenstein, Lithuania, Luxembourg, North Macedonia, Malawi, Malaysia, Malta, Mexico, Moldova, Mongolia, Montenegro, Morocco, New Zealand, Nigeria, Norway, Oman, Pakistan, Panama, Philippines, Poland, Portugal, Qatar, Romania, Russia, Saudi Arabia, Serbia, Singapore, Slovakia, Slovenia, South Africa, Spain, Sri Lanka, Surinam, Sweden, Switzerland, Taiwan, Tajikistan, Thailand, Tunisia, Turkey, Turkmenistan, Uganda, Ukraine, United Arab Emirates, United States of America, Uzbekistan, Venezuela, Vietnam, Zambia, Zimbabwe
Status: end of 2020
Curaçao participates in OECD's Automatic Exchange of Information (AEOI).