Curaçao: Domestic Corporate Taxation
Rates of Profits Tax
Since January 1, 2002, a rate of 30% of corporation tax applies to all non-exempt companies, plus a 15% municipal surcharge, making it an effective rate of 34.5%. However, there are 'grandfathering' rules for existing offshore companies until 2019.
A participation exemption applies to dividend and capital gains income if the Curaçao company holds at least 5% (or 5% of the voting rights) and the overseas subsidiary is subject to a minimum tax of 10% or is an active business company.