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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.

 

 

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