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Curaçao
Caribbean
Lucky Nomads World Index
66.52 / 100
Global rank
#96
Corporate tax
22%
Personal tax
46.5%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index6.8 / 10
- Affordability Index5.8 / 10
- Entry Ease Index6.2 / 10
- Tax Freedom Index4.8 / 10
- WiFi Index7.0 / 10
- Admin Ease Index6.9 / 10
- Healthcare Index7.8 / 10
- City Comfort Index8.1 / 10
- WeatherComfort Index6.8 / 10
- Banking Index7.8 / 10
- GeoStability Index9.0 / 10
- Justice & Order Index8.4 / 10
- Quality of Life Index8.0 / 10
- Open Society Index8.3 / 10
- Flight Index5.2 / 10
- Environmental Quality Index8.3 / 10
- English Index7.3 / 10
- Wealth Protection Index8.0 / 10
- AI Access Index6.3 / 10
- Economic Openness Index7.6 / 10
- Market Depth Index3.9 / 10
- ClimateShield Index5.6 / 10
Country snapshot
- Capital
- Willemstad
- Population (approx.)
- 164,000
- Area (km²)
- 444 km²
- Currency code (ISO 4217)
- XCG
- Currency name
- Caribbean Guilder
- Main airport IATA code
- CUR
- Airport name
- Curaçao International Airport (Hato)
General facts
- Minimum monthly cost
- From $2,056/month
- Main languages
- Papiamento
- Jurisdiction type
- Territory
- Region
- Caribbean
- Web TLD
- .cw
- Phone calling code
- +599
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 22%HighTerritorial
- Marginal PIT (personal income tax)
- 46.5%Very highWorldwide
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Territorial since 1 January 2020 under EU Code of Conduct compliance. Profit tax applies only to income deemed obtained from domestic activities. Foreign-source profit can be excluded if the taxpayer evidences real local presence and that the income is causally tied to foreign costs. Passive income is always deemed domestic. Pillar Two GloBE applies to multinational groups above EUR 750 million.
15 percent on the first XCG 500,000 of profit and 22 percent above, applied retroactively to 1 January 2023 under the National Ordinance on the Revision and Repair of Tax Regulations 2024. A reduced 3 percent rate covers qualifying domestic activities (aircraft and vessel work, data centres serving groups above XCG 50 million turnover, warehousing, services to investment institutions). The Curaçao Investment Company regime grants 0 percent on passive holding, credit and IP income, electable on the tax return since 2024.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation of residents. The Penshonado regime is the principal exception, applying 10 percent flat (or fictional XCG 500,000 base at progressive rates) to foreign-source income for retirees and rentiers aged 50 plus, 60 months prior non-residence and XCG 450,000 Curaçao property. The Expatriate Regime (Wage Tax Article 6C) provides allowance exemptions and net wage agreements for skilled migrants earning XCG 150,000 plus.
Top statutory rate 38 percent on income above XCG 112,685, plus 9.35 percent social security lifting the effective marginal to 46.5 percent. Brackets progressive from 9.75 percent. Residents taxed on worldwide income. The Penshonado regime (LIB Articles 23B to 23E) caps foreign-source income at 10 percent flat for foreign retirees aged 50 plus.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Curaçao Investment Company (CIC, Curaçaose Beleggingsvennootschap CBV)
AvailableSpecial holding regime taxing qualifying Curaçao investment companies at 0 percent profit tax.
Reduced 3 Percent Profit Tax for Qualifying Domestic Activities
AvailableReduced profit tax rate of 3 percent for income generated by qualifying domestic activities including aircraft and vessel construction or repair (10…
Tax Holiday Investment Incentive (Landsverordening Belastingfaciliteiten Investeringen)
AvailableDiscretionary investment tax holiday granting a 3 percent profit tax rate for 6 to 11 years, property tax exemption for 5 to 10 years and import…
Tonnage Tax Regime (Shipping Companies)
AvailableOptional tonnage-based profit tax for Curaçao shipping companies.
For individuals
Expatriate Tax Regime (Highly Skilled Migrants)
AvailablePayroll tax incentive for highly skilled foreign migrants employed by a Curaçao company at a minimum gross annual salary of XCG 150,000.
You either qualify for Curaçao's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Curaçao. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Available
Programmes
Curaçao lists several residency and mobility routes across residence by investment, work (employer sponsored), work (self sponsored), retirement routes, family and dependant routes, and remote work visas. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
7 programmes listed · 7 are marked available in our editorial review
Residence by investment
1 programmeCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Wealthy Investor Permit (Investor Permit 2014)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Employee Residence Permit (Werknemer)
Work (self sponsored)
1 programmeSelf-sponsored work or freelance routes where you qualify without a local employer.
- Available
Self-Employed Residence Permit (Eenmanszaak)
Retirement routes
2 programmesRetirement-age or pension-linked residence options.
- Available
Rentier Residence Permit
- Available
Retirement Residence Permit (Gepensioneerd)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Family Reunification Residence Permit (Verblijfsvergunning bij Familie)
Remote work visas
1 programmeRemote work or digital nomad style permits.
- Available
@HOME in Curaçao Remote Worker Permit
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Curaçao.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- GeoStability Index9.0 / 10Exceptional geostability index
- Justice & Order Index8.4 / 10Very strong justice & order index
- Open Society Index8.3 / 10Very strong open society index
Weakest dimensions
- Market Depth Index3.9 / 10
- Tax Freedom Index4.8 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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