Cw Income Tax

---
name: cw-income-tax
description: "Source-cited draft: personal 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-income-tax"
  jurisdiction: "CW"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Curacao Personal Income Tax

## Personal income tax bands and rates (2025)

- **Band 1 rate (up to ANG 38,225)** — 9.75 percent (Taxable income up to ANG 38,225)  _([Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943)](https://orbitax.com/news/country/article/Curacao-Sets-Individual-Income-57640))_
- **Band 2 rate (ANG 38,225 to 50,968)** — 15.0 percent (Taxable income over ANG 38,225 up to ANG 50,968)  _([Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943)](https://orbitax.com/news/country/article/Curacao-Sets-Individual-Income-57640))_
- **Band 3 rate (ANG 50,968 to 76,452)** — 23.0 percent (Taxable income over ANG 50,968 up to ANG 76,452)  _([Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943)](https://orbitax.com/news/country/article/Curacao-Sets-Individual-Income-57640))_
- **Band 4 rate (over ANG 76,452)** — 30.0 percent (Taxable income over ANG 76,452 (top rate; threshold of next tier shown in sources as ANG 108,306))  _([Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943)](https://orbitax.com/news/country/article/Curacao-Sets-Individual-Income-57640))_
- **Top marginal personal income tax rate** — 30 percent  _(Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943))_
- **Basic tax-free deduction (belastingvrije som)** — approx — confirm 2025 amount; historically around ANG 12,000-13,000 ANG (A standard tax-free amount applies before the brackets are applied)  _(Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943))_
- **Residence test** — Residence is determined by facts and circumstances (place of permanent home, centre of vital interests); an individual habitually living in Curacao is a resident  _(General National Ordinance on National Taxes (Algemene landsverordening Landsbelastingen))_
- **Resident scope** — Residents are taxed on worldwide income; non-residents only on Curacao-source income (e.g. local employment, local real estate, local business)  _(Income Tax Ordinance (Landsverordening op de inkomstenbelasting 1943))_
- **Penshonado (retiree) regime** — Qualifying retirees aged 50+ who become resident after 5+ years abroad may elect a flat 10% tax on foreign-source income (or a deemed-income basis) percent  _([Income Tax Ordinance — penshonado provisions (Landsverordening op de inkomstenbelasting 1943)](https://www.sebsauerborn.com/countries/curacao))_
- **Expatriate (deskundige) regime** — Qualifying foreign experts may exclude certain reimbursements; from 1 February 2025 the regime requires mandatory training of local employees  _([Income Tax Ordinance / Wage Tax expatriate decree](https://www.grantthornton.com.cw/insights/TaxLawChanges2025/))_
- **Wage tax as advance levy** — Wage tax (loonbelasting) withheld by employers is creditable against the final income tax liability  _(Wage Tax Ordinance (Landsverordening op de loonbelasting 1976))_
- **Income tax return filing deadline** — Within the period stated on the assessment/invitation; commonly by 31 May following the tax year, with extensions available on request (approx — confirm exact date)  _(General National Ordinance on National Taxes (Algemene landsverordening Landsbelastingen))_

## 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-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/cw-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.