Curaçao tax incentives 2026: penshonado 10%, expat regime and @HOME

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You are weighing a move to Curaçao, as a retiree, a recruited specialist or a remote worker. This guide shows which regime fits your profile in 2026, what it really saves, and the conditions that make people lose it.

Curaçao expat and digital nomad incentives in 2026: the key figures

Each amount stays in the currency of its official source: older Belastingdienst pages quote ANG (Netherlands Antillean guilder, also NAf), while 2026 tables and laws use XCG (Caribbean guilder, also Cg), the currency now in use.

What changed for 2026

• The two expat regimes are unchanged. The Belastingdienst still publishes the penshonado and ex-patriate conditions above.
• New 2026 income tax scale for everyone else. Ordinary residents pay 9.75% to 46.5%, with the top rate from XCG 162,894, per the 2026 scale. The basic credit rose from XCG 2,850 to XCG 2,915.
• Lei di Bion for local hires. Since 1 July 2025, employers can get wage tax and social-charge exemptions for workers aged 18 to 30 earning under XCG 38,225. Up to 520 overtime hours can also be exempt. See the Lei di Bion notice. It helps employers, not incoming nomads.

Is this guide for you?

Read on if you…

• are 50 or older with foreign pensions or investment income and want a Caribbean base;
• have a job offer from a Curaçao employer for a senior, hard-to-fill role;
• work remotely for a foreign employer and want to know if a stay on the island changes your tax.

Probably not your case if you…

• are under 50, self-employed and want to settle for good: you will be an ordinary resident, so read how to obtain tax residency in Curaçao;
• are shopping the Caribbean more broadly: compare the British Virgin Islands and the U.S. Virgin Islands.

What is the penshonado regime and who qualifies?

The penshonado regime (penshonadoregeling) taxes the actual income you receive from abroad at a flat 10%. Think foreign pensions, foreign dividends, foreign interest and foreign rent. The tax office's penshonado page sets out the conditions.

The conditions, step by step

1. Age: you are 50 or older.
2. Prior absence: you lived outside Curaçao for at least 60 consecutive months.
3. Deadline to apply: you file the request with the Inspector of Taxes within 2 months of registering in the population register.
4. Home: within 18 months of registering, you own a home for your own use in Curaçao worth at least ANG 450,000.
5. No letting: you may not rent that home out. A protected monument is the exception.
6. No local work: you, and your spouse if married, may not hold a job, run a profession or do other work in Curaçao. Two exceptions: working for a Curaçao profit-taxed company in which you hold at least 40%, and supervisory board (commissaris) fees, which are taxed at normal rates.

The fixed-income option

Instead of 10% on actual income, you can declare a fixed foreign income of ANG 500,000, taxed at the normal rates. The tax office adds two limits. If you start with the 10% option, you can only switch to the fixed amount after 3 years. And under the fixed amount, you get no relief for double taxation.

In practice, the fixed option only suits people whose real foreign income is far above ANG 500,000.

How you lose it

Here's the catch. The tax office lists three ways to lose the regime:

• Local work income. In any year you or your spouse earn income from local work, the regime does not apply. Two consecutive years of this end it for good.
• Late returns. Two consecutive years of late or incomplete returns end the right.
• No qualifying home. Going more than six months without owning a home of ANG 450,000 ends it. Selling and buying again needs careful timing.

You also remain liable for social insurance premiums under the regime. Retirees admitted under the old version keep its 5% rate.

How does the ex-patriate regime work?

The ex-patriate regime (ex-patriate regeling) is a wage tax scheme for specialists recruited from abroad by a Curaçao employer. The Belastingdienst wage tax page lists the conditions:

• you lived abroad for at least five years before starting work in Curaçao;
• you have expertise at university or HBO (higher vocational) level that is scarce locally;
• you have at least five years of relevant work experience;
• you earn at least ANG 150,000 a year.

The benefit: your employer can pay tax-free allowances and agree a net salary without grossing it up. Status is granted for 5 years. Employer and employee apply together through the tax office contact form.

Changing jobs? A new employer can request the regime for the rest of the 5 years. The gap between jobs may not exceed three months, and the new employer must meet the employer conditions.

Honestly, this regime is out of reach for freelancers. It needs a Curaçao employer and a payroll.

Can digital nomads use @HOME in Curaçao, and do they pay tax?

The government launched "At Home in Curaçao" on 9 February 2021. It targets remote workers employed by a company established outside Curaçao, plus winter residents and investors. Applications are made online, as the government announcement explains.

Good news: the programme is a stay permit, not a tax status. It gives no special rate. Whether you owe Curaçao tax depends on whether you become resident.

Curaçao publishes no fixed day-count test on its tax pages. The question is where your durable ties are: home, family, work and economic interests. A short stay while your home, partner and employer stay abroad normally keeps your residence where it was.

Stay longer, sign a long lease and move your family, and the picture changes. You then become a resident taxed on worldwide income at the 2026 rates of 9.75% to 46.5%. The programme sets its own duration, fees and income thresholds. Check them on the official application site before you book.

What does an ordinary resident get without a regime?

Even without a regime, the income tax covers only five categories. They are employment, business profit, interest and dividends, real estate income and periodic payments. A gain on selling private shares, crypto or your home is not one of them. The capital gains tax guide explains the two exceptions: 19.5% on a substantial interest and business-income treatment for organised trading.

Two traps for investors: a 4% deemed return applies to stakes under 5% in exempt or foreign investment companies. And 65% of rent received is taxable. Everything else follows the 2026 scale below, then a basic credit of XCG 2,915 comes off the tax. The personal deductions guide covers the other credits and deductions.

Common mistakes (and what they cost)

• Applying more than 2 months after registering. You miss the penshonado window and pay up to 46.5% on worldwide income.
• Buying a home below ANG 450,000, or renting it out. You fail a core condition and lose the 10% rate.
• Taking a local consulting job. Income from local work switches the 10% rate off for that year; two years in a row end the regime.
• Treating @HOME as a tax exemption. If your life moves to the island, you become resident and owe tax on worldwide income.
• Holding investments through a foreign investment company. The 4% deemed return taxes the value each year, sale or no sale.

Frequently asked questions

Does Curaçao have tax incentives for expats?

Yes, two. The penshonado regime taxes actual foreign income at 10% for newcomers aged 50+ who own a home of at least ANG 450,000. The ex-patriate regime lets employers pay tax-free allowances to recruited specialists earning at least ANG 150,000, for 5 years. Private capital gains are outside the income tax for all residents.

Is there a digital nomad visa in Curaçao?

Curaçao runs "At Home in Curaçao", launched in February 2021 for remote workers employed by companies outside Curaçao. You apply online. It is a stay programme, not a tax regime, so it gives no special rate. Check the current duration and fee on the official application site before applying.

Who qualifies for the penshonado regime in Curaçao?

You must be 50 or older and have lived outside Curaçao for 60 consecutive months. Apply within 2 months of registering, and own a home worth ANG 450,000+ within 18 months. You may not rent the home out or work locally, unless you own 40%+ of your employer. Foreign income is then taxed at 10%.

Do digital nomads pay tax in Curaçao?

Not because of @HOME itself. What decides it is residence. If your home, family and economic life stay abroad during a temporary stay, you normally stay taxable there. If your life moves to Curaçao, you become resident and pay 9.75% to 46.5% on worldwide income. Private capital gains stay untaxed.

Can a freelancer use the ex-patriate regime?

No. The regime covers employees recruited by a Curaçao employer. They need scarce degree-level expertise, five years' experience and a salary of at least ANG 150,000. Employer and employee apply together. A freelancer with foreign clients is either a temporary visitor or an ordinary resident.

Can I switch to the ANG 500,000 fixed income option later?

Yes, but not straight away. If you start on the 10% rate, you can only choose the fixed ANG 500,000 option after 3 years. Under the fixed option you lose relief for double taxation, so it only pays off with very high foreign income.

Related guides

• How to obtain tax residency in Curaçao
• Capital gains tax in Curaçao: 0% private, 19.5% substantial interest
• Personal tax deductions and benefits of Curaçao
• Cryptocurrency taxes in Curaçao
• Curaçao tax landscape overview
• How to cease your Curaçao tax residency
• All country tax guides

Sources

• Penshonadoregeling (penshonado regime) – Belastingdienst Curaçao
• Loonbelasting, ex-patriate regeling (wage tax and expat regime) – Belastingdienst Curaçao
• Inkomstenbelasting (income tax) – Belastingdienst Curaçao
• Schijven tarief 2026 (income tax scale 2026) – Belastingdienst Curaçao
• Lei di Bion wage tax exemption – Belastingdienst Curaçao
• At Home in Curaçao launch for remote workers – Government of Curaçao

This guide is general information, not personalised tax advice. See how we research and review.