Quick answer
Curaçao has no VAT. In 2026 businesses charge turnover tax (OB) at 6%, 7% on insurance and stays up to 90 days, and 9% on items like cars, alcohol and tobacco. Property owners pay annual OZB of 0.4% to 0.6%. Heirs of residents pay inheritance tax after exemptions from XCG 8,000 to XCG 240,000; non-residents' Curaçao property is taxed at 8%.
Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad
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Find my savings →Income tax gets the attention, but in Curaçao the taxes on your invoices, your house, your car and your estate shape the real cost of living. After this guide you will know each one, its 2026 rate, who pays it and the deadlines that trigger fines.
Curaçao specific taxes in 2026: the key figures
| Tax | 2026 rule | Legal basis / official source |
|---|---|---|
| Turnover tax (omzetbelasting, OB) | 6% general; 7% insurance and stays up to 90 days; 9% high rate; 0% long-term residential letting | Belastingdienst omzetbelasting page |
| Small-business scheme (RKO) | Sole traders with turnover of NAf 30,000 or less do not pay over OB | Same |
| Property tax (onroerendezaakbelasting, OZB) | 0.4% up to NAf 350,000; 0.5% to 750,000; 0.6% above | Belastingdienst OZB tariffs |
| Inheritance tax (successiebelasting) | Progressive; exemptions XCG 240,000 spouse, 80,000 children and parents, 8,000 others | Belastingdienst successiebelasting page |
| Transition tax (overgangsbelasting) | 8% on Curaçao real estate inherited from a non-resident, no exemptions | Same |
| Motor vehicle tax (motorrijtuigenbelasting) | Petrol car from 2018: XCG 391 a year; due 31 January | Belastingdienst tarieven 2026 |
| Social premiums (employee) | AOV 6% + AWW 0.5% up to XCG 100,000; BVZ 4.3% up to XCG 150,000 | SVB premium table 2026 |
Amounts are in the currency the official source uses: XCG (Caribbean guilder, also written Cg) or ANG/NAf (the Netherlands Antillean guilder it replaced). The OZB tariffs and the OB small-business threshold are still quoted in NAf on the official pages.
What changed for 2026
- OB filing by turnover (in force since January 2025). Below XCG 30,000 you file yearly, XCG 30,000–75,000 quarterly, above XCG 75,000 monthly, per the authority's starter handbook.
- New 2026 car tax and premium tables. The 2026 motor vehicle rates and the SVB's 2026 premium table apply from 1 January 2026.
Is this guide for you?
Read on if you…
- are moving to Curaçao and want the real yearly cost of a home and a car;
- sell goods or services on the island and must handle OB;
- own property on the island or plan to leave assets to family.
Probably not your case if you…
- only need income tax rates. They sit in the Curaçao tax landscape overview;
- are comparing with a territory where customs and stamp duty do most of the work, like the British Virgin Islands.
How does Curaçao's turnover tax work instead of VAT?
Curaçao levies omzetbelasting (OB), a turnover tax on supplies of goods and services by entrepreneurs. Anyone who independently runs a business or profession is an entrepreneur, whatever their nationality and whether or not they make a profit.
Rates in 2026
According to the omzetbelasting page:
| Supply | OB rate |
|---|---|
| General rate | 6% |
| Insurance | 7% |
| Short-stay accommodation, up to 90 days | 7% |
| Accommodation, 90 days to under 1 year | 6% |
| Long-term residential letting | 0% |
| High rate: motor vehicles (with exceptions), alcoholic drinks, tobacco, mobile phones, car rental and other listed items | 9% |
Exemptions include supplies of goods to customers who do not live or are not established in Curaçao, international air and sea transport, water, electricity, bread and medical services.
No full input credit
Here's the catch compared with VAT. The tax authority's FAQ explains that OB paid on imports can be offset for 50%, on request and after a decision by the inspector. Only importers of trading goods who meet their filing duties get it. Outside that, OB paid on purchases is a cost.
The published exemption list names exports of goods, not services for foreign clients. Check the place of supply before you drop OB from an invoice.
Small-business scheme (RKO)
Are you a sole trader in Curaçao with turnover of NAf 30,000 or less (excluding OB) last year? Then you can ask for the Regeling kleine ondernemers. You still calculate OB but do not pay it over. Apply in writing, for example via the contact form.
Filing and paying
Returns and payment are due within 15 days after the period ends. Annual filers have until 15 January. Payment is by bank only; the tax office takes no cash.
Late payment costs 5% of the additional assessment the first time (minimum NAf 50, maximum NAf 2,500). The second time it is 10% (NAf 100 to 5,000), then 15% (NAf 150 to 10,000). Under-reporting brings a 15% default penalty (NAf 25 to 10,000). Deliberate evasion is a crime: up to 4 years in prison or a fine of twice the evaded tax (art. 49 ALL).
What do you pay when you own property?
Annual property tax (OZB)
OZB is charged to whoever has the use of the property on 1 January, as shown in the land register. The base is market value: what a buyer would pay for immediate occupation. If your building stands on land leased from Curaçao, only the building is valued.
The OZB tariffs work in slices:
| Value (NAf) | Tax on lower limit | Rate on the excess |
|---|---|---|
| up to 350,000 | 0 | 0.4% |
| 350,000 – 750,000 | 1,400 | 0.5% |
| above 750,000 | 3,400 | 0.6% |
Values are fixed per five-year period; the first ran from 2014 to 2018. A change mid-period triggers revaluation only above 5% and at least NAf 25,000. Assessments under NAf 100 are not issued, per the OZB general page.
Exempt: government property, places of worship, cemeteries, non-commercial schools and care buildings, farmland in commercial use and sports facilities.
Paying the OZB
A provisional assessment can be paid in as many instalments as full months remain in the year. A final assessment is due within two months of its date. You can ask the collector for a payment plan.
Selling and renting
A private gain on selling your home is covered in the Curaçao capital gains guide. If you let to tourists, the stay carries 7% OB up to 90 days. For residents, 65% of actual rent is declared as income.
Buying or selling also involves transfer tax (overdrachtsbelasting), collected through the notary. The rate is not published on the tax office pages, so get it in writing from your notary before you sign.
What happens to your estate?
Curaçao separates two cases on its inheritance tax page.
The deceased lived in Curaçao: successiebelasting. Each heir pays on their own share. Exemptions per heir:
- spouse or life partner: XCG 240,000;
- children or grandchildren: XCG 80,000;
- parents or parents-in-law: XCG 80,000;
- everyone else: XCG 8,000.
The rate rises with the amount and falls with closeness of kin. The percentages are in the official notes to the return, not on the page.
The deceased lived abroad: overgangsbelasting. Heirs of Curaçao real estate pay a flat 8% on its value, with no exemptions.
Filing is triggered by an invitation letter. Not filing after a reminder costs a fine of ANG 500. Objections are due within two months of the assessment.
Which other taxes affect daily life?
Motor vehicle tax
Every vehicle owner pays motorrijtuigenbelasting by 31 January, or in two halves (31 January and 30 June). The 2026 rates:
| Category | Annual tax (XCG) | With plates and sticker |
|---|---|---|
| A – petrol, built up to 2017 | 268 | 296 |
| B – petrol, built from 2018 | 391 | 419 |
| G – diesel vehicles | 1,149 | 1,177 |
Social insurance premiums
Not called taxes, but they work like one. The SVB's 2026 table sets AOV at 15% (9% employer, 6% employee) and AWW at 1% up to XCG 100,000. AVBZ is 2%. BVZ health insurance is 13.6%, also for the self-employed; pensioners pay 6.5%. The personal deductions guide shows which premiums you can deduct.
Customs and excise
Imports carry duties and excise set by Customs, plus OB. Ask your customs broker for a landed-cost quote before shipping a car or furniture.
Example – Jonas, 47, remote software architect from Sweden
Jonas buys a house valued at 850,000 guilders. OZB on the NAf scale: 3,400 + 0.6% × 100,000 = 4,000 a year. His 2021 petrol car costs XCG 419 with plates and sticker. As a sole trader he invoices a local hotel XCG 40,000 plus 6% OB. That XCG 2,400 goes to the tax office, filed quarterly because his turnover sits between 30,000 and 75,000. His fixed yearly specific taxes: 4,419 guilders, before OB on his own purchases. Income tax on his profit comes on top.
Jonas's budget had three moving parts: the house, the car and his invoices. Yours probably will too.
Find out what Curaçao's specific taxes will cost you each year.
Find my savings →Common mistakes (and what they cost)
- Treating OB like VAT. Outside the 50% import offset, OB on purchases is not recoverable. A wrong claim is corrected with a penalty of up to 15%.
- Dropping OB on services for foreign clients without checking. The verified exemption list covers exports of goods. Get it wrong and you owe 6% from your own pocket, plus penalties.
- Paying OB late. 5%, then 10%, then 15% of the assessment, up to NAf 10,000 a time.
- Budgeting car tax for a diesel like a petrol car. Diesel vehicles pay XCG 1,149 a year in 2026, almost three times a post-2018 petrol car.
- Ignoring inheritance tax. Children have an XCG 80,000 exemption each; above that, a resident's estate is taxed progressively. Non-residents' island property is taxed at 8% with no exemption.
Frequently asked questions
Does Curaçao have VAT?
No. Curaçao levies turnover tax (OB): 6% general rate, 7% on insurance and stays up to 90 days, 9% on alcohol, tobacco, mobile phones and other listed items. Unlike VAT, there is no general input credit. Importers of trading goods can offset 50% of import OB on request.
How much is property tax in Curaçao?
OZB is 0.4% of market value up to NAf 350,000, 0.5% on the slice up to NAf 750,000 and 0.6% above. A NAf 500,000 home pays NAf 2,150 a year. It is charged to whoever has the use of the property on 1 January.
Does Curaçao have inheritance tax?
Yes. If the deceased lived in Curaçao, each heir pays successiebelasting on their share. Exemptions: XCG 240,000 for a spouse, XCG 80,000 for children and parents, XCG 8,000 for others. If the deceased lived abroad, heirs pay 8% on Curaçao real estate, with no exemption.
Do freelancers in Curaçao have to charge turnover tax?
Yes, you are an entrepreneur once you work independently. You charge 6% on most local services. If you are a sole trader with XCG 30,000 or less turnover, you can apply for the small-business scheme and stop paying OB over. Turnover also decides whether you file yearly, quarterly or monthly.
When is motor vehicle tax due in Curaçao?
By 31 January of the tax year. You can also pay half by 31 January and half by 30 June. In 2026 a petrol car built from 2018 pays XCG 391, or XCG 419 with plates and sticker. Older petrol cars pay XCG 268; diesel vehicles XCG 1,149.
Related guides
- Personal tax deductions and benefits in Curaçao
- Legal forms of business in Curaçao
- Capital gains tax in Curaçao
- Corporate income taxes in Curaçao
- Curaçao tax landscape overview
- Specific taxes in the US Virgin Islands
- All country tax guides
Sources
- Omzetbelasting (turnover tax) – Belastingdienst Curaçao
- Meest gestelde vragen (FAQ) – Belastingdienst Curaçao
- OZB tarieven – Belastingdienst Curaçao
- OZB algemeen – Belastingdienst Curaçao
- Successiebelasting en overgangsbelasting – Belastingdienst Curaçao
- Motorrijtuigenbelasting: informatie en tarieven 2026 – Belastingdienst Curaçao
- Premies 2026 table – Sociale Verzekeringsbank Curaçao
- Handboek startende ondernemers – Belastingdienst Curaçao
This guide is general information, not personalised tax advice. See how we research and review.
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