Curacao offers a wide range of tax incentives for all businesses
When considering a country to establish a company, local taxation laws and regulations are important factors. Curaçao has a strategic geographic location outside the hurricane belt and offers a wide range of tax incentives for all businesses. The latter makes Curaçao a great location for operations.
Here you will find a number of tax incentives (dowload the .pdf for full overview), which could be relevant for your company. This list is not exhaustive, as a result of which other incentives and conditions may apply.
Legal Entities
Under the local profit tax legislation, there is in principle an unlimited tax liability in respect of local limited liability companies, private limited liability companies, open limited partnerships, other companies or associations, of which the capital is wholly or partly divided into shares, cooperatives, and mutual insurance companies. The profit tax rate in Curaçao is 15% for the first NAf. 500.000 of profit and 22% for the profit that exceeds NAf. 500.000 (rate in 2024).
These profit tax percentages can be applied retroactively starting from January 1st, 2023.
Download: Latest overview of Tax Incentives
When considering a country to establish a company, local taxation laws and regulations are important factors. Curaçao has a strategic geographic location outside the hurricane belt and offers a wide range of tax incentives for all businesses. The latter makes Curaçao a great location for operations.
This document includes an overview of tax incentives, which could be relevant for your company, consisting of:
- Legal entities: General / Territoriality Principle / Reduced profit tax rate / Curaçao Investment Company / Curaçao Private Foundation / Tax Holiday / E-Zone / Shipping Company / Participation Exemption / Fiscal Unity / Investment Allowance
- Natural person: Penshonado regulation / Expatriate regime (+ requirements/benefits)