Setup for non-residents
We register BV and NV companies in Curacao for international trade, online business, gambling, fintech and holding structures. Curacao is an autonomous jurisdiction within the Kingdom of the Netherlands with a territorial tax system: foreign-source income is exempt where substance requirements are met, while local income is taxed at 22%. We prepare the deed of incorporation and articles, register the company through a notary at the Chamber of Commerce, appoint a local representative and assist with the bank account. Handled fully remotely.
Corporate, tax and annual conditions of the Curacao jurisdiction for non-residents.
The BV (Besloten Vennootschap) is a private limited company, similar to an LLC, and the most flexible and widely used form. The NV (Naamloze Vennootschap) is a public company used for holdings, investment and licensed activities. Both are separate legal entities with limited shareholder liability.
Shareholders and directors can be non-residents, whether individuals or corporate entities, with no nationality restrictions. A single shareholder is enough. Physical presence is not required - the company is set up by power of attorney.
Every company appoints a local representative or resident director in Curacao for substance and correspondence with the authorities. This sets Curacao apart from classic offshore jurisdictions and is needed for tax relief and to open a bank account. The register is kept by the Chamber of Commerce (Kamer van Koophandel).
Curacao applies a territorial system: foreign-source income is exempt where substance requirements are met, while local income is taxed at the standard 22% rate. Reduced regimes apply to certain activities (E-zone - 2%, export - 3%). There is no VAT on the island, but a turnover tax applies.
To apply the territorial exemption, the company must demonstrate sufficient presence in Curacao. For holding and passive structures a resident director is usually enough. Without meeting these requirements, the exemption may be denied.
The company keeps accounts and prepares annual financial statements for shareholder approval. Statements filed with the tax authority are not published. An audit is not required for most companies. A tax return is filed annually.
The final cost depends on the chosen package, local representative services and support, as well as any additional project tasks.
Data current as of July 2026.
From basic BV registration to a full package with annual maintenance and banking support.
Basic BV registration
Annual maintenance included
Director, shareholder and documents
For launching a BV with director or shareholder services, a full set of documents and a tailored banking solution.
Important: we advise on choosing a bank or payment provider and help you prepare for submission, but we do not guarantee account opening. The final decision always rests with the bank or EMI after reviewing the company and its beneficial owners.
A Kingdom of the Netherlands jurisdiction with territorial taxation and a strong banking reputation - suited to iGaming, fintech, IT and holding companies with foreign-source income.
Curacao is one of the oldest online gambling regulators. The jurisdiction provides access to casino, betting and lottery licensing and remains a base for betting operators and gaming brands.
A Dutch-based legal system and a solid reputation make Curacao a convenient base for payment services, IT companies and digital projects operating in international markets.
Curacao is widely used for holding and investment structures. Where conditions are met, dividends and capital gains on qualifying shareholdings are exempt, and there is no withholding tax on dividends paid to non-residents.
A base for cross-border supply, export and services with counterparties outside Curacao. There is no exchange control, funds can be repatriated freely, and accounts and capital can be held in any currency.
Territorial system: foreign-source income is exempt where substance requirements are met, while local income is taxed at 22%. There is no VAT.
Curacao is not a classic offshore jurisdiction: Dutch-based corporate law, transparent regulation and the trust of international banks and payment institutions. This makes opening accounts easier.
Owner information is not published in a public register. Financial statements filed with the tax authority are not disclosed publicly. Disclosure is only to the regulator or by court order.
Free international transfers in any currency, no restrictions on repatriating profits or capital. Flexible BV and NV structures for different business models.
Registering a BV or NV requires shareholder and director documents and a decision on the company structure. Everything is handled remotely through a notary and a local representative.
The document set depends on the ownership structure, the residency of beneficial owners and the requirements of the notary and bank.
At least one director is required. For substance and to open a bank account, a resident director in Curacao is usually needed - this sets the jurisdiction apart from classic offshore. The director can be an individual or a corporate entity.
A single shareholder is enough - an individual or corporate entity of any nationality. The shareholder and director can be the same person. Ownership can be 100% foreign, with no nationality restrictions.
Registration of a BV or NV goes through a Curacao notary: the deed of incorporation is signed before the notary, including by power of attorney. The company appoints a local representative or registered agent for correspondence with the authorities - this is mandatory.
The company must have a registered office in Curacao. The address is provided by the local representative or agent, who also handles incoming correspondence. A secretary is optional but may be appointed. Included in the service package.
The name is in Latin script with a B.V. or N.V. suffix depending on the form. There is no minimum capital (from ANG 1 for a BV); shares may be with or without par value, in any currency. The name is checked for availability in the Kamer van Koophandel register.
Curacao applies a territorial principle: foreign-source income is exempt where substance requirements are met, while local income is taxed at 22%. The company files annual reports.
Foreign income
corporate tax on foreign-source income where substance requirements are met
Local income
standard corporate tax rate on local-source income; reduced regimes apply to certain activities
Economic substance
to exempt foreign income, a resident director and sufficient presence in Curacao are needed
Financial reporting
an audit is not required for most companies; statements filed with the tax authority are not published
Curacao taxes only income from sources within the island. Foreign income is exempt where the company meets economic substance requirements. For holding and passive structures a resident director is usually enough; for active businesses the requirements are higher.
The standard rate on local-source income is 22%. The 0% rate on foreign income applies only where substance is in place. The exact liability depends on the type of activity, the capital structure and the volume of local-source revenue.
The key condition is a resident director in Curacao. Without meeting the presence requirements, a BV loses the right to exempt its foreign income. For holding structures a director is usually enough; the scope of requirements depends on the activity and is confirmed on review.
Keep accounts and prepare financial statements for shareholder approval
File an annual tax return with the tax authority
Renew the local representative and registered address services
Maintain the resident director and presence to keep tax relief
Assess tax in your country of residence: relief in Curacao does not override the beneficial owner's home rules
Curacao takes part in the automatic exchange of information under the CRS and applies international transparency standards. Exemption in the jurisdiction does not remove tax in the beneficial owner's country of residence - review CFC rules in advance.
Data current as of July 2026.
Curacao is a Kingdom of the Netherlands jurisdiction with its own banking system and the trust of international institutions. A BV can use local Curacao banks, payment providers and third-country banks. We choose the route to fit the business profile and prepare it before submission.
The jurisdiction's reputation and Dutch legal base make account opening easier. For operating businesses, payment providers (EMIs) with remote onboarding are often faster; for larger structures, a corporate account with a local or international bank.
For international operations, banks and EMIs in other jurisdictions work well. Compliance reviews the ownership structure, source of funds and the substance of operations - with a well-prepared pack and a clear business profile, the account is opened in the usual way.
Compliance looks at the structure, source of funds and the reality of the business. We build the file so the bank sees a working company: the quality of the pack matters more than the choice of a specific bank. A resident director and presence in Curacao strengthen the case.
We assess the business, payment geography and bank requirements before submission.
Registering a BV or NV goes through a Curacao notary and filing with the Chamber of Commerce. Most of the time is spent on compliance and preparation. Everything is handled remotely.
Curacao is a reputable Kingdom of the Netherlands jurisdiction, but it has its limitations. Below are the honest downsides and the jurisdictions that address them.
Curacao requires a local representative and, for tax relief, a resident director. That is more costly and more involved than a classic offshore. If the aim is the simplest possible structure without presence, a pure offshore is more convenient.
Curacao is known as an online gambling centre, and some banks look at local companies more closely. For neutral sectors, a well-prepared file and a clear business profile matter especially.
Only foreign-source income is exempt, and only where substance requirements are met. If the business relies on operations within Curacao, the tax burden is the standard 22%.
Gambling, financial and payment services and fund management require a separate licence and substance. For such projects, timelines and budget are noticeably higher than a basic registration.
Fast access to a gambling licence at a low cost. A popular alternative for iGaming operators who need a licence without high presence requirements.
Territorial taxation and a neutral reputation. Suited to IT, services and gambling via a data-processing model, where a cleaner jurisdiction without an offshore label matters.
The benchmark of the offshore segment: recognised by funds, exchanges and banks. Zero tax and a simple structure, though it requires economic substance. Cheaper and simpler than Curacao for a holding.
A classic IBC with closed registers and minimal annual maintenance. No reporting and no tax - suited to a simple holding or trading structure without presence.
Every project is different - we tailor the solution to the specific task, jurisdiction and business model.
Curacao The team had run a casino on someone else's white label for a few years and decided to launch their own brand and legal entity. They looked at Malta but couldn't justify the budget or the timeline. They went with Curacao because payment providers know the licence here and it's noticeably cheaper. We flagged upfront that a resident director and presence are mandatory - without them, no bank account.
Solution We registered a BV, appointed a local director and applied for the gaming licence. The account was set up through an EMI - Curacao companies get a calmer reception than a pure offshore. Compliance took real work: the bank had to see an actual team, not a shell.
What worried us most was getting stuck at the banking stage, like with our previous outfit in Belize. Here they were straight with us - Curacao is no silver bullet, but it clears more easily. That's how it played out, the account opened without the usual hassle.
Curacao The team was building a payment service for clients across Europe and Latam and needed a jurisdiction that isn't seen as offshore. Lithuania and Cyprus didn't work on timelines and requirements at the start. They chose Curacao for its Dutch legal base and reputation - easier to explain to partners and banks than a Caribbean IBC.
Solution We set up a BV with a resident director and built the structure for substance from the outset, so foreign income would qualify for the exemption. Accounts were opened in parallel with a local bank and via an EMI - a safeguard while compliance was under way. Reporting and annual obligations were mapped out in advance.
It mattered to us that the jurisdiction wouldn't put counterparties off. With Curacao the where-are-you-registered question mostly went away. There's more to deal with on presence than offshore, but it was worth it - people started taking us more seriously.
Curacao The client held stakes in several foreign companies and wanted to bring them under one structure with a sensible tax on dividends. He looked at the Netherlands - expensive to maintain. Curacao fit: Dutch corporate law, exemption on qualifying shareholdings and no withholding tax on dividends to non-residents. We flagged that a resident director is needed for presence.
Solution We registered a BV as a holding and appointed a local director - for a passive structure that's enough to meet the presence requirements. We arranged the participations in the subsidiaries and explained the conditions for the dividend exemption. We separately went through CFC rules in the beneficial owner's country of residence.
I didn't want to build a complex scheme across five entities, I needed one clear holding company. With Curacao they laid out straight away where the exemption works and where it doesn't, without promising the earth. That honesty is what won me over, to be frank.
If you can't find the answer to your question, leave a request and we'll look at your situation personally.
Get a consultationRegistering a BV or NV goes through a notary and filing with the Chamber of Commerce (Kamer van Koophandel) - allow from 10 days for this. Most of the time goes on compliance: checking beneficial owners, source of funds and the business itself. Opening a bank account is a separate stage, another few weeks. These are different processes and are best planned in parallel.
Not quite. Curacao applies a territorial system: foreign-source income is exempt where substance requirements are met, while local-source income is taxed at 22%. Full exemption is only possible with the right structure and confirmed presence. This is not an unconditional zero tax like classic offshore jurisdictions.
Yes, usually. Every company appoints a local representative, and a resident director is effectively needed to apply tax relief and open an account. This is a key difference from pure offshore jurisdictions and part of the economic substance requirements. We provide director and local representative services.
No. Registration is handled remotely: the deed of incorporation is signed before a notary by power of attorney, with no need to travel. We prepare the documents, arrange the power of attorney and run the whole process remotely. All we need are scans of participant documents and confirmation of details.
Yes, Curacao is one of the oldest online gambling regulators and a popular base for casino and betting operators. This activity requires a separate gambling licence and compliance with substance requirements. We help with both company registration and licensing support.
Owner information is not published publicly, and financial statements filed with the tax authority are not disclosed. At the same time, Curacao takes part in the automatic exchange of information under the CRS, so data is available to regulators through proper channels. It's a balance between privacy and meeting international standards.
Yes - to apply the territorial exemption you need to demonstrate sufficient presence in Curacao. For holding and passive structures a resident director is usually enough. Without meeting these requirements the exemption may be denied, so the structure should be planned in advance.
The company keeps accounts, prepares annual financial statements for shareholder approval and files a tax return. An audit is not required for most companies. The local representative and registered address services are also renewed each year. We send reminders of the deadlines and help with the obligations.
The BV (Besloten Vennootschap) is a private limited company, similar to an LLC, and the most flexible and widely used form for most projects. The NV (Naamloze Vennootschap) is a public company, suited to holdings, raising investment and licensed activities. Both are separate legal entities, with no minimum capital. We match the form to the business needs.
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