Curaçao: Country and Foreign Investment
Foreign Investment Regime
Incentives are available to foreign investors including reduced rent of up to 40 per cent for buildings in the free zone (e-zones, see above); duty free building materials, machinery and equipment; an annual investment allowance of eight per cent on the total investments for the first two financial years; unlimited use of carry-over losses incurred over the first four years of the company's business. A business Development Scheme is available to provide export assistance. Financing assistance is available through OBNA and Korpodeko, and trade agreements with the EU and USA are established.
Further investment incentives and subsidies are available to both foreign and domestic businesses located in the jurisdiction.