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Tax on Curacao

Guardhouse Financial Services is happy to assist you in optimizing your tax position. Contact Joost Houtsma from Guardhouse Financial Services, the expert in taxation and real estate, today for a no-obligation introduction.
When renting out real estate located in Curaçao, 65% of the rental income is taken into account as taxable income. The costs charged by the lessor (tenant charges) are not regarded as rental income. This could include, for example, costs for electricity and garden maintenance. These costs can be directly deducted from the rental income

After the fixed deduction of 35%, any interest charges may be deducted from the financing of the property, as well as the premium of a term life insurance policy associated with that loan.

If the property is sold for an amount higher than the purchase price, no tax is due on it.

Rental income is taxed at the progressive income tax rate. The following rates apply for 2022:


More than But not more than Due IB Tax rate
I II III IV
ANG 0 ANG 34.889 ANG 0 9,75%
ANG 34.889 ANG 46.519 ANG 3.402 15%
ANG 46.519 ANG 69.779 ANG 5.146 23%
ANG 69.779 ANG 98.853 ANG 10.496 30%
ANG 98.853 ANG 145.372 ANG 19.218 37,50%
ANG 145.372 - ANG 36.663 46,50%


In addition, there are various compliance obligations for the other Curaçao taxes (sales tax, property tax).

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When renting out a home in Curaçao, what percentage of the rental income is subject to income tax?

65% of the rental income is considered taxable income. The remaining 35% is treated as a standard, or "fictitious," deduction for costs.

If you sell your private home in Curaçao for a profit, is this capital gain taxed?

No. any profit or "sales result" from the future sale of your home is tax-free.

Besides the standard 35% cost deduction on rental income, what other significant expense is mentioned as being deductible?

The mortgage interest paid on the property's financing is also deductible from the rental income.

What is the main tax advantage of placing Curaçao real estate into a Private Fund Foundation (SPF)?

The primary advantage is that the rental income from the real estate is not taxed. This is because the SPF, as an entity, is in principle exempt from profit tax on this type of passive investment income.

What is the stated goal of Guardhouse's tax advisory service for its clients?

Their goal is to ensure clients benefit from an optimal tax structure. They analyze a client's specific situation and future plans to advise on the most favorable fiscal possibilities, making sure the client does not pay more tax than is necessary.

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