Curaçao capital gains tax calculator
Curaçao has no general capital gains tax. The one charge on a gain is the substantial-interest tax: if you hold 5% or more of a company, the gain from selling its shares is taxed at a fixed 19.5%. Shares under 5%, funds, real estate and crypto pay nothing on a sale.
Enter a share sale by hand or import your broker’s schedule, and the calculator nets the year’s sales, applies the 19.5% and shows the arithmetic behind the figure. Everything stays in your browser.
Rates current as of 2026-09-30, from the Belastingdienst Curaçao income tax notes.
Current rules
The rates behind the number
What you pay when you sell, by year
| Tax year | Shares of 5% or more | Shares under 5%, funds, bonds | Real estate | Crypto |
|---|---|---|---|---|
| 2021 | 19.5% of the gain | Nothing | Nothing | Nothing |
| 2022 | 19.5% of the gain | Nothing | Nothing | Nothing |
| 2023 | 19.5% of the gain | Nothing | Nothing | Nothing |
| 2024 | 19.5% of the gain | Nothing | Nothing | Nothing |
| 2025 | 19.5% of the gain | Nothing | Nothing | Nothing |
| 2026 | 19.5% of the gain | Nothing | Nothing | Nothing |
| 2027 (planning) | 19.5% of the gain | Nothing | Nothing | Nothing |
Rules and charges
| Rule | Value |
|---|---|
| Substantial-interest tax | Fixed 19.5% income tax on the benefit from selling shares in a company where you hold 5% or more of the share capital |
| What counts as 5% | Your shares and options together with your spouse's; a spouse or direct relative holding 5% or more also makes it substantial |
| The gain | Sale price less acquisition price. If you settled in Curaçao, the acquisition price is the value on the day you settled. |
| Deemed disposals | Buy-backs, liquidation payments, ceasing to hold a substantial interest and ceasing to live in Curaçao, at market value |
| Losses | Sales of the year are set against each other; a net loss is not carried to another year |
| Holding period and allowance | None |
| Lower tax under the scale | The Inspector applies the ordinary income-tax scale instead of 19.5% when that gives a lower tax |
| Shares under 5%, funds and bonds | No tax on the gain |
| Real estate | No tax on the gain. Rent is taxed on 65% of the rent received, and a sale that is subject to transfer tax is exempt from turnover tax. |
| Crypto | No tax on the gain when held privately |
| Filing | Income tax return filed online within two months of the date on the invitation; the assessment is paid within two months of receipt |
| Currency | Caribbean guilder (XCG) since 31 March 2025, equal to the Netherlands Antillean guilder one to one |
Tables reflect the source records as of 2026-09-30. Each cites the provision it comes from.
Questions
Curaçao capital gains questions
Does Curaçao have a capital gains tax?
No general one. The Belastingdienst taxes five kinds of income: labour, business profit, movable capital, immovable property income and periodic payments. A gain on a home, land, a small shareholding, a fund or crypto is not among them. The one charge on a gain is the substantial-interest tax.
How much is the substantial-interest tax?
A fixed 19.5% of the gain. The gain is the price you sold the shares for less what you paid for them. The Inspector applies the ordinary income-tax scale instead when that gives a lower tax.
What is a substantial interest?
Holding 5% or more of the issued share capital of a company whose capital is divided into shares, counting options and your spouse's shares. It is also a substantial interest when your spouse or a relative in the direct line holds 5% or more.
Do I pay tax when I sell a home or land in Curaçao?
No tax on the gain. Real estate is taxed through rent, where 65% of the rent received is reported, and through transfer tax on the conveyance. A sale of property that is subject to transfer tax is exempt from turnover tax.
Is crypto taxed?
Not on a gain from holding and selling it privately. A person who trades as a business reports the profit as business income at the scale rates of 9.75% to 46.5%.
Is there a general capital gains tax in Curaçao?
Curaçao has no general capital gains tax. The Belastingdienst lists five sources of taxable income for an individual: income from labour, profit from a business, income from movable capital (interest and dividends), income from immovable property (65% of rent received) and periodic payments. A gain on a home, land, a holding of under 5% of a company, a fund, a bond or crypto held privately is none of these and is not taxed. Source: https://belastingdienst.cw/particulier/themas/inkomstenbelasting/
What is a substantial interest?
The one charge on a gain is the substantial-interest tax. A person holds a substantial interest (aanmerkelijk belang) with at least 5% of the issued share capital of a company whose capital is divided into shares, counting options and the spouse's shares, and also when a spouse or relative in the direct line holds 5% or more. The income from it is regular benefits plus disposal benefits (vervreemdingsvoordelen) and carries a fixed rate of 19.5% income tax. Sources: https://belastingdienst.cw/wp-content/uploads/2023/02/Toelichting_inkomstenbelasting_binnenland_voor_website_v1.pdf; https://belastingdienst.cw/particulier/themas/inkomstenbelasting/
How is the gain on the shares worked out?
Base: the disposal benefit is the disposal price less the acquisition price of the shares, profit-sharing certificates or claims. The price is the market value when there is no price: buy-backs of shares, liquidation payments, bringing the shares into a business, ceasing to hold a substantial interest and ceasing to live in Curaçao all count as a disposal. The calculator takes the sale price and the acquisition price, with broker fees in the cost. Source: https://belastingdienst.cw/wp-content/uploads/2023/02/Toelichting_inkomstenbelasting_binnenland_voor_website_v1.pdf
What if I moved to Curaçao with shares I already owned?
Step-up on arrival: a person who settled in Curaçao pays tax only on the difference between the value of the shares when he settled and the disposal price; a rise in value before the settling date stays outside the tax. Enter that settling-date value as the cost. Source: https://belastingdienst.cw/wp-content/uploads/2023/02/Toelichting_inkomstenbelasting_binnenland_voor_website_v1.pdf
Is the rate always 19.5%?
Rate: 19.5% is the fixed rate for substantial-interest income, and the Inspector applies the ordinary scale (9.75% to 46.5%) instead when that gives a lower tax. The calculator charges the fixed 19.5% on every gain. Sources: https://belastingdienst.cw/wp-content/uploads/2023/02/Toelichting_inkomstenbelasting_binnenland_voor_website_v1.pdf; https://belastingdienst.cw/particulier/themas/inkomstenbelasting/
How are losses treated?
Losses: substantial-interest sales in the same tax year are set against each other. A net gain is taxed at 19.5% and a net loss reduces nothing else and is not carried to another year.
What about holdings under 5% and trading as a business?
Holdings under 5% owe nothing on the gain. Shares in an exempt company or a foreign investment company held under 5% are instead taxed on a fictitious return of 4% of their market value at the start of the year, which is an annual charge on the holding and not a tax on a sale. A person who sells or trades as a business reports the profit as business income at the scale rates. Source: https://belastingdienst.cw/particulier/themas/inkomstenbelasting/
Which currency does Curaçao use for tax?
Currency: the Caribbean guilder (XCG) became legal tender in Curaçao on 31 March 2025 in place of the Netherlands Antillean guilder (ANG). The Belastingdienst tells taxpayers that where NAf is still printed, Cg is to be read, so the amounts carry over one to one and every figure in these records is in XCG. Source: https://belastingdienst.cw/invoering-caribische-gulden-xcg/
When do I file and pay?
Filing and payment: the income tax return is filed online within two months of the date on the invitation, and the assessment is paid within two months of receipt. Source: https://belastingdienst.cw/particulier/themas/inkomstenbelasting/