Aruba obtained its status aparte on January 1, 1986, becoming the first country to separate from the Netherlands Antilles while remaining a constituent country within the Kingdom of the Netherlands. Its economy is highly developed and driven primarily by tourism, hospitality, and real estate.
Tax system
The country’s fiscal system is autonomous and includes, among other things, a corporate income tax, dividend withholding tax, layered turnover taxes (BBO, BAVP, and BAZV), and a wage tax. Aruba offers a stable political and legal environment and is known for its investor-friendly climate, particularly in the luxury real estate and hotel sectors.
Rootz Tax Lawyers regularly advises clients on real estate structuring, tax compliance, and cross-border investment matters involving Aruba.
Tax Country Guide 2026
This Tax Country Guide provides a concise and practical overview of the tax system and business environment in Aruba. It outlines the main taxes, key regulatory aspects and relevant considerations for doing business in or from this jurisdiction. The guide is intended for (international) businesses, investors and professionals who require a high-level understanding of the local tax framework.
Download the full Tax Country Guide 2026 (English) for a complete overview.