| CURACAO |
| KnowYourCountry |
|
| Income Tax Rate |
| Corporate Tax Rate |
| Sales Tax Rate / VAT |
| 49.4% (progressive) |
| 34.5% |
| 5% |
The above information is for general information purposes only and will not reflect the more complicated
tax regime for this country nor is it intended to represent the true tax burden to either the corporation or the
individual in the country.
tax regime for this country nor is it intended to represent the true tax burden to either the corporation or the
individual in the country.
|
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20 September 2011 - Peer review report focusing on legal frameworks which allow for
transparency and exchange of tax information now available.
Key Findings:
The legal and regulatory framework for the exchange of information is in place in
Curaçao, but some areas need improvement. The availability of information on limited
partnerships, foundations and foreign companies is not ensured, and the appeal rights
and prior notification requirements for taxpayers are not compatible with the effective
exchange of information. The report also recommends that Curaçao brings the exchange
of information agreements that have been signed over the past 2 years into force quickly.
Curaçao’s Phase 2 review is scheduled for the second half of 2014.
To view report click here
20 September 2011 - Peer review report focusing on legal frameworks which allow for
transparency and exchange of tax information now available.
Key Findings:
The legal and regulatory framework for the exchange of information is in place in
Curaçao, but some areas need improvement. The availability of information on limited
partnerships, foundations and foreign companies is not ensured, and the appeal rights
and prior notification requirements for taxpayers are not compatible with the effective
exchange of information. The report also recommends that Curaçao brings the exchange
of information agreements that have been signed over the past 2 years into force quickly.
Curaçao’s Phase 2 review is scheduled for the second half of 2014.
To view report click here
| Last Updated: 20 September 2011 |