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Taxes & Insurance

Which insurances are important after the purchase or rental of a property?

The insurance structure is very similar to the device used in the Netherlands. With a Home insurance the property is insured against fire, burglary or a storm. With a rental, the landlord takes this insurance for his account. With contents insurance all inventory is insured, you can also choose to insure your garden furniture.

What is the transfer tax in Curacao?

The transfer of property (commercial, residential, industrial) is 4% of the purchase price.

What taxes does a property owner pay in Curacao?

As of January 1st 2014, a new law on property tax in Curacao came into force. In April 2013, the National Ordinance property tax OZB was approved to replace the land tax regulation.

There are now four different rates:

  • For property worth up to Nafl. 350,000,- OZB 0.4% property tax applies.
  • For property with a value above Nafl. 350.000,- to Nafl. 750.000,- apply the rate of OZB 0.5% property tax.
  • For property with a value above Nafl. 750.000,- the property tax is OZB 0.6%.

For more information: click here

What about tax on rental income from a second home?

The rental income from a second property will be included for 65% of the income tax.

Should taxes be paid on any profit when selling a second home?

No, there need be paid any tax. Conditions are that the property must be in the name of an individual person. When the property is in the name of a company or general partnership then state taxes must be paid from any capital.


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Published by Century21 on . Last Updated .

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