Employment Income – Professionals will be subject to a tax rate of either 15 % of gross income or 22 % of net income (over the previous 20%) From YA 2017 to YA 2021, the tax rates for non-resident individuals (except certain reduced final withholding tax rates) has been increased from 20% to 22% to maintain parity between the tax rates of non
Jan 5, 2023 · Individual Income Tax Rate Schedule. How to Use: Calculate your tax rate based upon your taxable income (the first two columns). Year 2022 (Index formula: 1.662)
Jun 2, 2023 · 10. Interim financial reporting. Under both IFRS Accounting Standards and US GAAP, the income tax expense recognized in each interim period is based on the best estimate of the weighted-average annual rate expected for the full year applied to the pre-tax income of the interim period.
As of July 1, 2018 tax exempt companies will be considered to be Curaçao investment institutions. Curaçao investment institutions are subject to a 0% profit tax rate, except for the income from IP that fails to meet the nexus approach. It should be noted that Curaçao investment institutions have the obligation to file profit tax returns.
Rates Corporate income tax rate . 0%/3%/22% . Branch tax rate . 0%/3%/22% . Capital gains tax rate . 0%/3%/22% . Residence: A corporation is resident if it is incorporated under the laws of Curaçao or managed and controlled in Curaçao. Basis: Curaçao introduced a territorial tax system as from 1 January 2020 under which only income from
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curacao personal income tax rate