Form a Curaçao company
Curaçao tax guide 2026

Curaçao tax for gaming companies: 15%, 22%, and no gaming tax

Updated 11 November 2026Minimum tax law of October 2026 includedAbout 9 minutes to read
The short answer

A Curaçao company pays 15% on the first XCG 500,000 of profit and 22% above. The 2% gaming rate ended in 2022.

The gaming law adds fixed licence fees, not a tax on revenue, and nothing is withheld on dividends. Profit from activity abroad can be left out, with real staff to show it.

Work out my year Check a claim
Territorial 15% Curaçao profit tax on the first XCG 500,000, 22% above The 2% e-zone rate ended in 2022. The gaming law charges fixed licence fees, not a tax on revenue.

Many pages about Curaçao still sell a 2% rate for gaming companies. That rate ended in 2022, and the new gaming law added fixed licence fees, not a tax on revenue. Here's what an operator actually pays in 2026, from the Tax Office's own pages, the National Ordinance on Games of Chance and the minimum tax law of October 2026.

Key takeaways

  • Profit tax is 15% on the first XCG 500,000 and 22% above, not a flat 22%.
  • Since 2020 it is territorial: profit from activity abroad can be left out, if the company shows it.
  • The 2% e-zone rate closed to new companies in 2020 and ended for all after 2022.
  • The gaming law charges fixed licence fees, not a tax on gaming revenue.
  • Curaçao withholds nothing on dividends; the dividend tax law never took effect.
  • Money sent abroad carries a 1% foreign exchange fee, which few pages mention.
Chapter 1

Curaçao profit tax rate in 2026

US$500,000 profitB2C
Profit tax at 15% and 22%US$90,447
Tax on gaming revenueNone
Withheld on dividendsUS$0
Licence fee a yearEUR 47,450
Your own country may tax what you take out. Where you live: pick it
15%On the first XCG 500,000 of taxable profit, about US$279,000
22%On profit above that
3%For listed activities such as shipping support and logistics; gaming isn't on the list
0%Only for investment companies and qualifying IP income

A company formed in Curaçao is resident there. Since 2020 only profit from activity in Curaçao is taxed, under the territorial rule on the Tax Office's profit tax page, but profit counts as Curaçao profit unless the company shows which part comes from abroad, with real staff and decisions to back it, as the Ministry of Finance's note on substance rulings explains.

1
Key takeaway

15% then 22%, on profit from activity in Curaçao.

Chapter 2

Curaçao gaming company tax and fees in a year

3,762
Licence
US$
Run with
US$

The estimate converts the profit tax brackets at US$1 = XCG 1.79 and takes the annual licence fees, in euro, from article 5.19 of the LOK. The 1% foreign exchange fee may not apply to holding companies.

2
Key takeaway

Profit tax, licence fee and the 1% transfer fee, added up.

Chapter 3

How Curaçao taxes each kind of income

The company earns

3
Key takeaway

Interest and royalties are always Curaçao income; qualifying dividends aren't.

Chapter 4

Curaçao tax claims: still true in 2026?

A page tells you
4
Key takeaway

Half the pages ranking still sell a rate that ended in 2022.

Chapter 5

Curaçao turnover tax for gaming and services

6%General turnover tax rate; 7% on insurance and short stays, 9% on listed items
Not exemptServices to foreign customers, as a general rule; only exported goods are
ExemptCasino games; a decree to extend this to all licensed games was not found
5
Key takeaway

Turnover tax, not VAT: 6% general, and services abroad aren't exempt.

Chapter 6

Curaçao profit tax return deadlines

  1. 3 months after year endProvisional return and paymentNo extension for this one, as the Tax Office reminds filers.
  2. 6 months after year endFinal returnExtended automatically since the 2023 book year; late filing fines run from ANG 250 to 2,500.
  3. Every yearLicence feeEUR 47,450 for B2C or EUR 24,490 for B2B, to the Gaming Authority and the Treasury, under article 5.19 of the LOK.
  4. From about December 2028Three key persons on the islandOne until then, under the LOK; the Authority has put enforcement back to April 2027.
6
Key takeaway

A provisional return in three months, the final in six.

Chapter 7

Is Curaçao a tax haven?

Not by its rates: 15% and 22% on profit, turnover tax and wage taxes. Curaçao left the EU watch list in February 2025 and is on neither annex of the October 2026 EU list. It is not on the FATF grey list, and the OECD rated it largely compliant. For large groups, its October 2026 minimum tax law charges the top-up on parent companies only, with no domestic top-up yet.

7
Key takeaway

Off the EU watch list since February 2025.

Chapter 8

Curaçao tax questions, answered

?!
What is the corporate tax rate in Curaçao?
15% on the first XCG 500,000 of taxable profit and 22% on the rest, as the Tax Office's 2026 handbook sets out. Profit of XCG 1 million pays XCG 185,000, or 18.5%.
Do Curaçao gaming companies still pay 2%?
No. The e-zone rate closed to new companies in 2020 and ended for existing ones after 2022, according to the Tax Office. Gaming pays the normal rates.
Does Curaçao tax gaming revenue?
No. The National Ordinance on Games of Chance charges fixed licence fees, EUR 47,450 a year for B2C, not a share of revenue.
Does Curaçao withhold tax on dividends?
No. The dividend tax law was revoked before it took effect, so dividends leave with nothing withheld.
Is Curaçao profit tax territorial?
Yes, since 2020. Profit from activity abroad can be left out, but only if the company shows it with real staff and decisions; interest and royalties always count.
Is there VAT in Curaçao?
There is turnover tax instead: 6% generally, with no general exemption for services to foreign customers.
Is the tax in your price?
Tax is paid by the company. Our Curaçao company includes the island director the Gaming Authority expects. Return dates and fines are on our Curaçao annual fees and filings page. How operators bank is in our Curaçao bank account guide.

Changelog

  • 11 November 2026: first published.
  • 13 November 2026: official sources linked in the text.
Your Curaçao company

A Curaçao company ready for the Gaming Authority.

US$6,490 for the first year, then US$4,890, island director included.

See the Curaçao company Compare Malta