Curaçao offers a moderate but flexible tax system that allows lawful tax optimization when substance requirements are met and income is properly classified.
Corporate Income Tax- Standard corporate tax rate: 22%.
Preferential Tax Regimes- E-Zone (Export Zone): effective tax rate of approximately 2%, applicable to companies conducting business outside Curaçao (IT, SaaS, e-commerce, online services, international trade).
- Other preferential regimes may apply for investment activities or companies with sufficient economic presence.
Other Taxes- Dividend tax: withheld at source but may be reduced or optimized through proper structuring.
- Sales Tax / OB: applies to domestic transactions within Curaçao.
- Capital gains tax: not levied as a separate tax.
- CRS: Curaçao participates in the automatic exchange of tax information.
Curaçao complies with international tax transparency standards, making it acceptable for banks, EMI providers, and payment institutions.
Reporting and Compliance in CuraçaoAccounting and compliance obligations are mandatory, with requirements depending on the company type and applicable tax regime.
- Accounting records: mandatory for all companies.
- Annual financial statements: must be filed with the tax authorities.
- Audit:
- required if statutory turnover or asset thresholds are exceeded;
- may be mandatory for licensed activities.
- Substance requirements: applicable for companies operating under preferential regimes (including E-Zone).
- Zero reporting: not permitted – financial reporting is required even in the absence of income.
Curaçao is not an offshore jurisdiction without reporting obligations; it is a regulated and compliant jurisdiction, which significantly enhances its credibility with banks and regulators.