Cw Vat Gst

---
name: cw-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "CW"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Curacao VAT / GST

## Turnover tax (Omzetbelasting, OB)

- **No EU-style VAT** — Curacao levies a turnover tax (OB), not a creditable VAT; input OB is generally not deductible  _(Turnover Tax Ordinance (Landsverordening omzetbelasting 1999))_
- **Standard OB rate** — 6 percent  _([Turnover Tax Ordinance (Landsverordening omzetbelasting 1999)](https://www.grantthornton.global/en/insights/indirect-tax-guide/indirect-tax---Dutch-Caribbean-Curacao/))_
- **Higher OB rate on certain goods/services** — 9 percent (applies to certain categories (e.g. luxury and specified goods/services) (approx — confirm which categories))  _(Turnover Tax Ordinance (Landsverordening omzetbelasting 1999))_
- **OB rate on insurance** — 7 percent (on insurance premiums (approx — confirm scope))  _(Turnover Tax Ordinance (Landsverordening omzetbelasting 1999))_
- **Exemptions / 0%** — Exports and certain essential goods/services (e.g. specified medical, educational, financial) are exempt or zero-rated (approx — confirm exempt list)  _(Turnover Tax Ordinance (Landsverordening omzetbelasting 1999))_
- **Annual filing threshold (2025 change)** — 30,000 ANG (Businesses with turnover under ANG 30,000 may file OB annually)  _([Turnover Tax Ordinance (Landsverordening omzetbelasting 1999)](https://www.grantthornton.com.cw/insights/TaxLawChanges2025/))_
- **Quarterly filing band (2025 change)** — 30,000 to 75,000 ANG (Businesses with turnover ANG 30,000 to 75,000 may file OB quarterly; larger businesses file monthly)  _([Turnover Tax Ordinance (Landsverordening omzetbelasting 1999)](https://www.grantthornton.com.cw/insights/TaxLawChanges2025/))_
- **Default filing frequency** — Monthly OB return and payment, generally by the 15th day of the following month (approx — confirm exact due day)  _(Turnover Tax Ordinance (Landsverordening omzetbelasting 1999))_
- **OB on imported / foreign digital services** — OB applies to services supplied from abroad to Curacao recipients, levied via a reverse-charge / self-assessment mechanism  _([Turnover Tax Ordinance (Landsverordening omzetbelasting 1999)](https://www.vatcalc.com/curacao/curacao-sales-tax-on-foreign-digital-services/))_
- **Registration** — Entrepreneurs making taxable supplies in Curacao must register with the Inspectorate of Taxes; no general de minimis turnover exemption for registration (approx — confirm small-entrepreneur relief)  _(Turnover Tax Ordinance (Landsverordening omzetbelasting 1999))_

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