Curaçao: Domestic Corporate Taxation
Scope of Profits Tax
Profits tax is imposed on the world-wide income of all corporations resident in Curaçao, which means, all those corporations having their place of incorporation in the jurisdiction. Foreign companies having their management and control in the jurisdiction are also subject to the tax, as are branches of foreign companies in respect of their local income. Non-resident companies (ie, companies incorporated and having their management and control elsewhere) are subject to the tax only on their income derived from Curaçao.