Tax

When renting out real estate located in Curaçao, 65% of the rental income is considered taxable income. After the flat-rate deduction of 35%, any interest expenses on the financing of the real estate may be deducted, as well as the premium of a decreasing term life insurance policy associated with that loan.

If the real estate is sold for a higher amount than the purchase price, no tax is due on that amount.

It is possible to reduce the above-mentioned taxation. Additionally, various compliance obligations apply to other Curaçao taxes (such as turnover tax, property tax).