CONTACT
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T +599-9 462-1444 - F: 462-7590
Incentives Curacao
The Government welcomes foreign investors and attempts to provide potential investors with a wide range of investment incentives. To stimulate local investments and entrepreneurship, Curacao offers several arrangements.
| Incentive | Description |
| Inward and capital investment | · Tax incentives |
| Investment allowance | · Deduction from taxable profit in the year of investment and the year after, for local business |
| Accelerated depreciation and tax rollover reserve | · Depreciation for up to 1/3 of capital costs |
| Retirees | · The so-called “pensionado” arrangement includes attractive tax reduction possibilities for (retired) individuals who meet certain requirements |
| Expatriate exemptions | · Curaçao has various regulations in place for expatriate income taxes. |
| Ocean shipping and aviation companies | · Choice between special tax rate of 9.66%, including Surtax or US$ 0.23 per gross registered ton, with minimum of US$ 565 per vessel) |
| E-zone companies | · 2% on the profit earned on export up to and including 2025 · Exemption from turnover tax (OB) · Exemption on duties including levies on import, transshipment and export · Exemption from payment of foreign exchange license fee charges (on request) for E-zone established companies |
| New industries and hotels | · Partial exemption from profit tax · Minimum 2% tax rate for 5 to 11 years · Exemption from import duties on construction materials/goods and initial equipment · Exemption (10 years) from land and occupancy tax |
| Land development companies | · Tax holiday · Exemption from import duties on construction/development materials and goods · Exemption from tax on profits from sale of developed land |
| Private foundations | · Exemption from Curaçao profit tax or gift tax , under certain conditions |
| The tax exempt NABV | · Exemption from profit tax, under certain conditions |
