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Curaçao: Personal Taxation


The main tax applied to individuals in Curaçao is income tax, which is collected by employers under a 'PAYE'-style scheme along with social security contributions. Capital gains tax does not apply to individuals; but there are inheritance and gift taxes, and some relatively minor property taxes. Import duties are significant, and apply to many goods and commodities. There is a sales tax on most goods and services (5% at the time of writing).



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