Cw Corporate Income Tax

---
name: cw-corporate-income-tax
description: "Source-cited draft: corporate income tax for Curacao (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/cw-corporate-income-tax"
  jurisdiction: "CW"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Curacao Corporate Income Tax

## Corporate profit tax (winstbelasting)

- **Profit tax rate on first ANG 500,000** — 15 percent (Taxable profit up to ANG/XCG 500,000)  _([Profit Tax Ordinance (Landsverordening op de winstbelasting 1940)](https://legarithm.io/blog/how-are-curacao-companies-taxed/))_
- **Profit tax rate above ANG 500,000** — 22 percent (Taxable profit exceeding ANG/XCG 500,000)  _([Profit Tax Ordinance (Landsverordening op de winstbelasting 1940)](https://legarithm.io/blog/how-are-curacao-companies-taxed/))_
- **Tax base** — Worldwide commercial profit of resident entities, with a participation exemption for qualifying shareholdings; territorial elements apply to certain foreign income  _(Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))_
- **Reduced 3% regime** — 3 percent (qualifying activities (e.g. aircraft/shipbuilding, certain business support such as call/IT centres, services to unrelated investment institutions))  _([Profit Tax Ordinance (Landsverordening op de winstbelasting 1940)](https://taxsummaries.pwc.com/curacao))_
- **Exempt company / E-zone reduced rates** — 0% or reduced (e.g. 10%) percent (Certain regimes provide a 0% or reduced (e.g. 10%) effective rate for qualifying exempt companies and Economic Zone activities (approx — confirm current regime conditions))  _(Profit Tax Ordinance / Economic Zones Ordinance (Landsverordening Economische Zones 2000))_
- **Participation exemption** — Qualifying dividends and capital gains from substantial shareholdings are exempt, subject to conditions  _(Profit Tax Ordinance (Landsverordening op de winstbelasting 1940))_
- **Pillar Two minimum tax (2025)** — 15 percent (Large multinational groups must pay an effective minimum of 15% (OECD Pillar Two top-up))  _([Minimum Tax Ordinance / OECD Pillar Two (GloBE)](https://www.grantthornton.com.cw/insights/TaxLawChanges2025/))_
- **Withholding tax on dividends** — 0 percent (no dividend withholding tax)  _([Profit Tax Ordinance (Landsverordening op de winstbelasting 1940)](https://hbnlawtax.com/tax-instant-news/end-of-the-year-tax-tips-curacao/))_
- **Withholding tax on interest** — 0 percent (no interest withholding tax)  _([Profit Tax Ordinance (Landsverordening op de winstbelasting 1940)](https://hbnlawtax.com/tax-instant-news/end-of-the-year-tax-tips-curacao/))_
- **Withholding tax on royalties** — 0 percent (no royalty withholding tax)  _([Profit Tax Ordinance (Landsverordening op de winstbelasting 1940)](https://hbnlawtax.com/tax-instant-news/end-of-the-year-tax-tips-curacao/))_
- **Profit tax return and payment** — Provisional return and payment due within the period after year-end (commonly self-assessment); final return generally due within 6 months of year-end, extensions available (approx — confirm exact filing/payment dates)  _(Profit Tax Ordinance / General National Ordinance on National Taxes)_

Curacao taxes company profits under the Profit Tax Ordinance (winstbelasting). Since 1 January 2023 a two-tier rate applies, and from 2025 a Pillar Two-style minimum tax applies to large multinational groups. Curacao notably levies no withholding tax on outbound dividends, interest, or royalties.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `cw-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cw-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.