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Aruba Business, Taxation and Offshore Information

Aruba Business, Taxation and Offshore Information

Aruba is a Caribbean island lying to the north of Venezuela and west of the islands of Curaçao and Bonaire. Though it is small (179 km2, 69 sq. mi) it has a population of 105,900 (2019 est). Following a referendum, Aruba separated from the Netherlands Antilles in 1987. The legal, political and administrative systems are largely modelled on the Dutch originals, though there has been some common law influence on the offshore regime.

Government, judiciary and the central bank are established in Oranjestad, the capital. The official languages are Dutch and Papamiento, a Portuguese-based creole language. The local currency is the Aruban florin, which is fixed at 1$US = 1.79 Afl. There is a well connected airport at Oranjestad. More »

Aruba Knowledge Base

Aruba: Country and Foreign Investment
A quick overview of Aruba - its history, geography, and business advantages.
Aruba Executive Summary »
Aruba Geography »
Aruba Population, Language and Culture »
Aruba Government »
Aruba's Relationship with the EU »
Aruba Economy and Currency »
Aruba Entry and Residence »
Aruba Business Environment » 
Aruba Free Trade Zones »
Aruba Import of Foreign Capital »
Aruba Foreign Investment Regime »

Aruba: Types of Company
A look at various types of company in Aruba, providing options to suit different business needs.
Aruba Company Introduction »
Aruba Limited Liability Company »
Aruba Exempt Corporation »
Aruba General Partnership »
Aruba Limited Partnership »

Aruba: Offshore Business Sectors
The key sectors of Aruba's offshore economy.
Aruba Offshore Business Introduction »
Aruba Banking »
Aruba Trade, Marketing and Distribution »
Aruba Aircraft Registry »

Aruba: E-Commerce
A description of how e-commerce operations are enabled in Aruba, and how the offshore tax regime can best be utilised for e-commerce.
Aruba E-Commerce Introduction »
Aruba Offshore Activities »

Aruba: Offshore Legal and Tax Regimes
This section looks at available offshore operations in Aruba and the criterion required for obtaining offshore tax status.
Aruba Offshore Introduction »
Aruba Legal Regime for Offshore Companies »
Aruba Tax Treatment of Offshore Operations »
Aruba Taxation of Foreign Employees of Offshore Operations »
Aruba Exchange Control »
Aruba Employment and Residence »

Aruba: Law of Offshore
A hub for information about the main laws and statutes affecting offshore and non-resident businesses in Aruba.
Aruba Table of Statutes »
Aruba Banking Law »

Aruba: Labour Regulation
An analysis of employment law, industrial relations, and social security schemes in Aruba.
Aruba Regulatory Environment »
Aruba Work Permits »

Aruba: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Aruba.
Aruba Corporate Tax Introduction »
Aruba Scope of Profits Tax »
Aruba Calculation of Taxable Base »
Aruba Withholding Tax »
Aruba Turnover Tax »

Aruba: Personal Taxation
An overview of applicable taxes for individuals in Aruba.
Aruba Personal Tax Introduction »
Aruba Residence and Liability for Taxation »
Aruba Rates of Income Tax »
Aruba Social Security Taxes »
Aruba Inheritance and Gift Taxes »
Aruba Real Estate Taxes »
Aruba Import Duties »

Aruba: Double Tax Treaties
Treaties and international agreements that Aruba has in place, to mitigate the effects of double taxation.
Aruba Tax Treaty Introduction »
Aruba and The Netherlands Tax Treaty »
Aruba Other International Agreements »

Aruba: Related Information
Other useful information pertinent to Aruba.
Map of Aruba »