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Curaçao tax

Special regime for new residents: Foreign-source income of foreign retirees.

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Special regimes for new residents

Special regime

Penshonado scheme: foreign-source income of foreign retirees taxed at 10%

10% tax

Details
  • Who: The person is 50 or over and has lived outside Curaçao for at least 60 consecutive months
  • Limit: ANG 450k ≈ $251k

Foreigners aged 50 or over who move to Curaçao can have their foreign-source income taxed at 10%, or choose a fixed foreign-source income of ANG 500,000 (≈ $279,000) taxed at the normal rate. 3 2

Taxed on

Foreign-source income (employment abroad, foreign business, foreign property, bank interest, foreign dividends and periodic payments).

Who it applies to

  • The person is 50 or over and has lived outside Curaçao for at least 60 consecutive months.
  • The person asks the tax inspector within two months of registering in the population register.
  • Within 18 months of registration the person owns a home worth at least ANG 450,000 (≈ $251,000) for own use, or a protected monument of that value.
  • The person, and a spouse, does not work in Curaçao.

Exclusions

  • Local income is taxed at the normal progressive rate.
  • The scheme lapses if the person or spouse earns local work income, with the right lost entirely after two consecutive years.
  • Choosing the fixed foreign-source income of ANG 500,000 (≈ $279,000) removes relief for double taxation under the Netherlands-Curaçao tax arrangement.

Limits

  • ANG 450,000 (≈ $251,000) · Minimum value of the home required
  • ANG 500,000 a year (≈ $279,000) · Fixed foreign-source income option taxed at the normal rate

Tax residence

The person must be registered in the population register and live in Curaçao.

Visas

Works alongside a rentier or retiree residence permit.

Other taxes

AVBZ and basic health insurance premiums, and AOV/AWW depending on age, are still due.

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Which visas the regimes apply to

Standard rules and foreign-source income

Standard rules

Personal income tax: progressive 9.75% to 46.5% for people living in Curaçao

Progressive rates

Details
  • Limit: XCG 39k/yr ≈ $22k

People living in Curaçao pay income tax on a progressive 2026 scale from 9.75% to 46.5%, and foreign-source income is also taxable with relief against double taxation. 1 2

Taxed on

Income of taxpayers who live in Curaçao, including income from foreign sources, with relief to avoid double taxation; domestic income of non-residents.

Who it applies to

  • Taxpayers who live in Curaçao are taxable on income including foreign sources, with the inspector assessing relief against double taxation.
  • 2026 scale: 9.75% up to XCG 39,094 (≈ $21,800); 15% up to XCG 52,127 (≈ $29,100); 23% up to XCG 78,190 (≈ $43,700); 30% up to XCG 110,769 (≈ $61,900); 37.5% up to XCG 162,894 (≈ $91,000); 46.5% above.

Exclusions

  • People who live in Curaçao only for part of the year are taxable for that part.

Limits

  • XCG 39,094 a year (≈ $21,800) · Upper limit of the 9.75% band in 2026
  • XCG 52,127 a year (≈ $29,100) · Upper limit of the 15% band in 2026
  • XCG 78,190 a year (≈ $43,700) · Upper limit of the 23% band in 2026
  • XCG 110,769 a year (≈ $61,900) · Upper limit of the 30% band in 2026
  • XCG 162,894 a year (≈ $91,000) · Upper limit of the 37.5% band in 2026; 46.5% applies above

Tax residence

Liability follows where a person lives, not the type of permit.

Visas

Immigration status does not decide tax liability.

Other taxes

Premiums for old-age insurance (AOV/AWW), special medical expenses (AVBZ) and the basic health insurance (BVZ) are charged separately.

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VAT, social security and other taxes

Questions people ask

Who qualifies for Foreign-source income of foreign retirees?

The person is 50 or over and has lived outside Curaçao for at least 60 consecutive months. Works alongside a rentier or retiree residence permit.

How are @HOME remote worker holders taxed in Curaçao?

No special regime in our records is tied to the @HOME remote worker. The standard rules apply: People living in Curaçao pay income tax on a progressive 2026 scale from 9.75% to 46.5%, and foreign-source income is also taxable with relief against double taxation.

Is there a tax break for Rentier permit holders in Curaçao?

Penshonado scheme: foreign-source income of foreign retirees taxed at 10%: Foreigners aged 50 or over who move to Curaçao can have their foreign-source income taxed at 10%, or choose a fixed foreign-source income of ANG 500,000 (≈ $279,000) taxed at the normal rate. It's separate from the visa and has its own conditions.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

Sources (3)

Official sources

  1. Income tax bracket table 2026 · Belastingdienst Curaçao · checked 2026-10-11
  2. Income tax guidance for taxpayers living in Curaçao · Belastingdienst Curaçao · checked 2026-10-11
  3. Penshonado scheme · Belastingdienst Curaçao · checked 2026-10-11