Key takeaways
- Curaçao offers several special regimes for newcomers: a reduced flat rate on foreign income for qualifying pensioners and high-net-worth individuals who buy or rent a home of a minimum value, and an expat (knowledge-migrant) regime that exempts part of a qualifying employee's salary for a limited period.
- Outside these regimes, residents are taxed on worldwide income at progressive rates, but private capital gains are generally not taxed, which already benefits investors.
- Curaçao has introduced a digital nomad programme ("@HOME in Curaçao") allowing remote workers to live on the island for a limited period while working for foreign employers or clients.
Last reviewed: October 2026
Curaçao combines EU-adjacent infrastructure (it is part of the Kingdom of the Netherlands) with tax regimes designed to attract retirees, wealthy individuals and skilled professionals. This guide summarises the incentives available in 2026, who qualifies, and how they compare for location-independent professionals.
Curaçao incentives at a glance (2026)
| Regime | Who it targets | Main benefit |
|---|---|---|
| Pensioner / high-net-worth regime | New residents meeting age/income or wealth conditions and buying or renting qualifying housing | Flat 10% on foreign income (Penshonado; age 50+) |
| Expat / knowledge-migrant regime | Skilled employees recruited from abroad | Part of salary tax-free and tax-free reimbursements for a limited period |
| Digital nomad programme (@HOME in Curaçao) | Remote workers employed or contracted abroad | Temporary residence; local tax treatment depends on length of stay |
| General rule for private gains | All residents | Private capital gains generally untaxed |
| Substantial interest (≥5%) | Shareholders | Special flat rate of 19.5% |
Pensioner and high-net-worth regime
Curaçao's special regime for new residents is designed for people who bring income and spending to the island. Under the Penshonado regime:
- you were not resident in Curaçao for at least 60 consecutive months before moving;
- you buy or rent a home above a minimum value (or rent above a minimum level);
- you are 50 or older.
The benefit is a flat 10% rate on foreign-source income (pensions, dividends, interest and gains), instead of the progressive scale of 9.75%–46.5%. Local income remains taxed normally.
Example: A Dutch retiree moves to Willemstad, buys a qualifying villa and receives EUR 60,000 of foreign pensions and dividends. Under the regime, that foreign income is taxed at the reduced flat rate rather than progressive rates – subject to the Netherlands–Curaçao tax arrangement, which may allocate some pensions to the Netherlands.
Expat (knowledge-migrant) regime
Employers recruiting specialists from abroad who are hard to find locally can apply for the expat regime:
- a percentage of the salary is exempt or reimbursed tax-free (e.g. for extraterritorial costs);
- tax-free reimbursement of certain costs such as international school fees and relocation;
- limited duration (several years) and salary/expertise requirements.
Digital nomad programme
Curaçao launched @HOME in Curaçao, a temporary-stay permit for remote workers who earn their income from employers or clients outside Curaçao (proof of solvency and medical insurance required). The programme is still open in 2026. Key points to check before relying on it:
- maximum duration and renewal;
- minimum income and health insurance requirements;
- whether foreign income is exempt during the permit, and from when you become tax resident (durable ties to the island).
Points for location-independent professionals
- Tax residence in Curaçao depends on durable ties (home, family, economic interests), not a fixed day count; staying long-term with a lease usually makes you resident.
- Home-country rules: moving from the Netherlands, Germany or France can trigger exit taxes or continued taxation; Dutch emigrants face a conserving assessment on substantial interests.
- Business structuring: Curaçao companies pay profit tax (15% on the first XCG 500,000 of profit, 22% above) with incentive regimes for certain activities; management and substance must be on the island.
Frequently asked questions
Does Curaçao have tax incentives for expats?
Yes. Curaçao offers a regime for pensioners and high-net-worth newcomers with a reduced flat rate on foreign income, an expat regime for skilled employees with tax-free salary components, and generally untaxed private capital gains. Conditions and rates should be confirmed with the tax inspectorate.
Is there a digital nomad visa in Curaçao?
Yes, Curaçao launched the @HOME in Curaçao programme for remote workers employed or contracted abroad. Check current duration, income requirements and the tax consequences of long stays before applying.
How are pensioners taxed in Curaçao?
Qualifying new residents who meet the age, income and housing conditions can be taxed at a reduced flat rate on foreign pension income for a fixed period. Other residents pay progressive income tax on worldwide income.
Are capital gains taxed in Curaçao?
Private capital gains, such as on a personal share portfolio, are generally not taxed. Gains on a substantial interest (5% or more) and gains in a business are taxable.
Related guides
Sources
- Curaçao National Ordinance on Income Tax and incentive ordinances
- Curaçao Tax Inspectorate (Inspectie der Belastingen)
- Curaçao Tourist Board / government – @HOME in Curaçao programme
This guide is general information, not personalised tax advice. Regime conditions change; confirm them with the Curaçao Tax Inspectorate before relying on them.
Considering Curaçao? Get a personalised residence and tax plan with Heavnn → heavnn.io
