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Curaçao Corporate - Taxes on corporate income

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Resident corporations are taxed on worldwide income. Non-resident companies are taxed on the following Curaçao-source income:

  • Income attributable to a permanent establishment (PE).
  • Income from real property situated on Curaçao.
  • Interest on loans secured by a mortgage on property situated on Curaçao.

Capital gains are not differentiated from operating income and are subject to the same applicable rates. Corporations are taxed on their income as reflected in their profit and loss account, less certain deductible items.

Companies are generally taxed at a flat rate of 22%.

Minimum rates

Special minimum rates apply to the taxable income of certain companies:

Type of company Minimum rate (%)
E-zone companies 2.0
Export companies 3.2
New industries and hotels 2.0
Land development companies 2.0

Shipping business

Shipping companies are subject to the general profit tax rate of 22% but may apply for two alternative regimes.

Tonnage regime

If a shipping company applies the tonnage regime, the actual profits or losses are not taken into account, regardless of whether they are regular profits or capital gains. Instead, their profit is calculated based on the rates provided in the table below.

The calculated profit based on the table below is subject to the general profit tax rate of 22%.

Over (tons) Not over (tons) Profit per net ton (ANG*)
0 10,000 2.00
10,000 25,000 1.35
25,000   0.60

* Antilles guilders

Shipping and airline regime

International shipping companies may opt for the shipping and airline regime instead of the tonnage regime. This regime is also available for international aviation companies. International shipping and aviation companies who opt for this regime may apply a reduced tax rate against 80% of their profit, as their profits are deemed to be gained outside of Curaçao. As a result, the overall effective tax rate is 6.2%.

Exempt companies

Please see the Tax credits and incentives section for information on tax exempt companies.

Companies under transitional offshore rules

The transitional rules distinguish three types of offshore companies.

  • Offshore companies that, on the last day of the financial year that ended before 1 January 2002, had all (or almost all) investments in or revenues from portfolio investments, royalties, holding companies, finance companies, or technical support subject to tax rates of 2.4% to 3% (while capital gains and losses were not taken into account) will be grandfathered through the last day of the financial year of the company that starts before 1 July 2019.
  • Offshore companies that, on the last day of the financial year that ended before 1 January 2002, had all (or almost all) their profit subject to tax rates of 4.8% to 6% or, under certain circumstances, 2.4% to 3% and that had a valid ruling with the tax inspector (e.g. trading companies, banks, captives commissions, and fee-earning companies) on the aforementioned date or for which a request for (extension of) such a ruling had been filed on that date will be grandfathered through the last day of the financial year of the company that starts before 1 July 2019.
  • Offshore companies that, on the last day of the financial year that ended before 1 January 2002, had invested all (or almost all) investments in or revenues from real estate property or rights connected thereto, located outside the Netherlands Antilles. These revenues were, under the old offshore regime, exempt from tax. For profit tax purposes, these companies will be grandfathered through the last day of the financial year of the company that starts before 1 July 2019.

Specific rules are applicable to companies that were incorporated after 30 June 1999 but before 31 December 2001. These companies may also qualify for the aforementioned transitional rules, provided that these companies have been active in a meaningful way. In principle, a company will not be considered to have been active in a meaningful way if the assets of the companies consist predominantly of deposits or receivables on shareholders or affiliated parties.

The grandfathering period continues until 2019.


Last Reviewed - 22 May 2017

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