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Aruba: Personal Taxation

Inheritance and Gift Taxes

Inheritance and gift taxes are only levied on Aruba residents. The rates depend on the relationship of the recipient to the donor and the value of the taxable estate after deductions and exemptions. A tax return must be filed within 3 months of the gift or date of death and the tax must be paid within one month of the assessment.

In general the following rates apply:

  • Gift to a spouse or child: 2%-6%;
  • Gift to a brother or sister: 4%-12%;
  • Gift to a parent: 3%-9%;
  • Gifts to other persons : 8%-24%



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