Aruba: Personal Taxation
Rates of Income Tax
Effective January 1, 2013 the following rates are applicable:
| Taxable Income | Payable Tax (%) | |
| Group I | Group II |
|
| up to Af7,514 | 7% | 7.4% |
| Af7,514 to Af17,690 | 9.55% | 10.05% |
| Af17,691 to Af29,087 | 13.70% | 14.45% |
| Af29,088 to Af42,104 | 18% | 19% |
| Af42,105 to Af56,571 | 23.50% | 24.80% |
| Af56,572 to Af72,776 | 29% | 30.60% |
| Af72,777 to Af87,634 | 34.10% | 35.95% |
| Af87,635 to Af103,646 | 38% | 40.10% |
| Af103,647 to Af124,060 | 41.75% | 44.05% |
| Af124,061 to Af153,531 | 43.20% | 45.60% |
Af153,532 to Af197,058 |
46.25% |
48.80% |
Af197,059 to Af264,364 |
52.00% |
54.85% |
Af264,365 to Af313,459 |
54.20% |
57.20% |
Af313,460 and above |
55.85% |
58.95% |
Group I is applicable to:
- The married employee whose spouse, with whom he or she is conducting a marital household, does not have an income from business or labor activity;
- The employee who is permanently separated from his or her spouse and who has been part of a marital household for at least five years;
- The divorced employee who has been part of a marital household for at least five years;
- The unmarried employee who has the right on tax allowance for children.
Group II is applicable in all other cases.
Aruba: Personal Taxation
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 »
