Americas · XCG
Curacao For Solopreneurs - Tax, Immigration, Lifestyle
Reviewed 2026-06-21
Top income tax
46.5%
Self-employed SS
Yes
VAT
6%
Capital gains
0%
Exit tax
No
Nomad visa
Yes
57
/ 100
Tax efficiency38
Ease to enter79
Ease to exit65
Cost of living61
Internet18
English100
Curacao taxes resident individuals on worldwide income through six progressive brackets running from 9.75% up to 46.5%, while companies face a profit tax of 15% on the first XCG 500,000 and 22% above it. There is no net wealth tax and no general capital gains tax for individuals, dividend withholding is 0%, and the indirect tax is a 6% turnover tax (OB) rather than a VAT. A Penshonado regime offers a 10% flat rate on foreign income for qualifying residents over 50, and the @Home program lets remote workers and foreign business owners stay up to a year without becoming tax resident.
Personal income tax
Income tax structureProgressive
Top income tax rate46.5%
Entry income tax rate9.75%
Top rate threshold$88,980
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate4.3%
Employer SS rate19.3%
Indirect & other taxes
VAT standard rate6%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate14%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate22%
WHT on dividends0%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime namePenshonado regime (10% flat on foreign-source income for qualifying residents 50+)
Immigration & setup
Digital nomad visaYes
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index70
Internet speed85 Mbps
English proficiencyHigh
Civil liberties97
Digital nomad visa
Curacao runs the Digital Nomad Visa (@Home in Curacao), which lets you live here legally while earning from clients or an employer abroad.
ProgramDigital Nomad Visa (@Home in Curacao)
Income requirementNo official minimum income requirement stated in government sources. Conflicting secondary sources cite $2,500 USD/month; authoritative sources confirm no requirement.
Duration6 months
Renewablerenewable (additional 6 months, max 1 year total)
Application fee$299 (ANG 535 (~$299 USD at 1.79 ANG per USD))
Processing time~14 days
Familyspouse and dependent children eligible
How it is taxed
Visa holders NOT classified as Curacao tax residents and do NOT owe local income tax on foreign-source earnings during permit period.
What you need to qualify
- remote work for foreign companies (location-independent employment/self-employment)
- comprehensive health insurance (must include COVID-19 coverage)
- valid passport
- clean criminal record
- cannot work for local Curacao employers
Verified 2026-07-17 · medium confidence
Sources
- Orbitax — Curacao Sets Individual Income Tax Brackets/Rates for 2025
- EY — Curacao approves National Ordinance on the Revision and Repair of Tax Regulations 2024
- Grant Thornton Curacao — Fiscal Developments and Tax Law Changes for 2025
- Orbitax — Curacao Publishes Social Security Contribution Rates and Thresholds for 2026
- At Home in Curacao (official @Home program) — FAQ
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.