About Aruba

Political Status

Aruba seceded from the Netherlands Antilles in 1986 and became a separate, autonomous member of the Kingdom of the Netherlands. Movement toward full independence was halted at Aruba’s request in 1990. 
Member country of the Kingdom of the Netherlands; full autonomy in internal affairs obtained in 1986 upon separation from the Netherlands Antilles; Dutch Government responsible for defense and foreign affairs 

Taxes

In Aruba there are both direct and indirect taxes. The emphasis, however, is on the direct
taxes.

In short the most important direct taxes are:
• The Profit tax on income of limited liability companies, societies, foundations,
cooperative societies, mutual insurance companies, and permanent establishments of
foreign companies.
• The Income tax on income of individuals who are residents of Aruba (the worldwide
criterion), while non-residents are subject to such tax for income derived from certain
sources (the territorial source criterion).
• The Wage Withholding tax, which is essentially an advance collection of the
individual income tax.
• The Inheritance and gift tax is levied when property is acquired through inheritance
or as gift from a resident. Properties received from non-residents through inheritance
or as gift are only taxable by means of these taxes if the property is situated in Aruba.
• The Land tax levies a tax of 0.6% on the value of land including any building upon it,
which percentage is decreased to 0.5% if the land lies fallow.

The most important indirect taxes are duties on imported goods and excise duties on
mineral fuels, spirits, beer and cigarettes.

There are no withholding taxes on dividends, interests or royalties. Aruba does not levy a
capital or neither net wealth tax nor a value added tax.