Curaçao
Caribbean · CW · 1 treaties
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 |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- center of vital interests / closer connection
- permanent home available
- greatest amount of time spent
- spouse and children / children's education
- employment
- registered with local authorities and/or bank
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.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Netherlands | — | — | — |