Netherlands Antilles
Income tax is applied at progressive rates of up to 38%. The tax liability is increased by an island surtax which is 30% for Curacao and 25% for all other islands.
There is no capital gains tax, but inheritance tax at up to 24% applies.
Corporation tax is charged at 30%, with a 15% Municipal Tax surcharge; offshore/exempt companies are exempted from corporate taxes.
A sales tax of 5% applies to most goods and services.
There is no Alien Landholder’s Licence in the Netherlands Antilles; property transfer tax is applied at 4% on all transfers of property, and this is paid by the buyer.
The Netherlands Antilles has only one tax treaty, with Norway, and has entered into a number of tax information exchange agreements, including ones with the USA and the UK.
