Aruba
Aruba: 5 company types, its taxes, banking and business environment.
Forming a company
Company types in Aruba
The 5 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Aruba. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Aruba.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Aruba: where to register, file and check.
Blocs and agreements
The trade arrangements Aruba belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
Aruba’s own position
- Customs territory
- Its own: Aruba's own customs territory (Departamento di Aduana); outside the Union customs territory
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the territory of the Kingdom of the Netherlands in Europe,
- VAT territory
- Its own: Aruba's turnover tax (BBO, with BAVP and BAZV), levied on sales and at the border on imports; outside the EU VAT territory
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Departamento di Aduana lo cobra e importador invoerrechten y/of accijns hunto cu BBO.
- European Union: internal market and customs union
- Outside
Aruba is an overseas country and territory of the Kingdom of the Netherlands listed in TFEU Annex II (association under Part Four) and not part of the Union customs territory, which covers the Netherlands in Europe only; the OCT decision records that OCTs do not form part of the single market.
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The special arrangements for association set out in Part Four shall apply to the overseas countries and territories listed in Annex II.
- European Union: VAT territory
- Outside
Not a territory to which the Treaty applies under art. 355; the Directive defines third countries as territories to which the Treaty is not applicable and the Union customs territory covers the Netherlands in Europe only.
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‘third country’ means any State or territory to which the Treaty is not applicable.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 22%
- Distributions
- Not in our records
- Audit
- No statutory audit by default: Landsverordening VBA art 37(2) lets the general meeting appoint an external expert, and makes it compulsory only if the statutes so prescribe. No size threshold is stated.Official The registry or ministry page
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- AWG 96Official The registry or ministry page as of 2026-10-10
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both are subject to annual filing and compliance requirements, including maintaining shareholder registers
Sales and consumption tax
The tax on what the company sells in Aruba, and when it must register, as the tax authority states it.
- The tax
- Turnover tax (BBO), with BAVP and BAZV surcharges
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Als u ondernemer bent, hebt u te maken met de Belasting op Bedrijfsomzetten (BBO). U bent als ondernemer BBO verschuldigd over de omzet die u behaalt met het leveren van een goed en het verrichten van een dienst.
- Standard rate
- 7%
Combined rate from 1 January 2023: BBO 2.5% + BAVP 1.5% + BAZV 3.0% = 7.0%, charged on the total consideration a business receives for goods and services, with no deduction of input tax for a business exempt from filing. Since 1 August 2023 the three are also levied at the border on imports.
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Tarief vanaf - 1 January 2023 Opleveringsdatum BBO 2,5% BAVP 1,5% BAZV 3,0% Totaal 7,0%
- Other rates
- Not stated
- Registration threshold
- AWG 50,000
annual business turnover; applies only to the owner of a sole proprietorship (eenmanszaak), who below it is exempt from filing and paying BBO, BAVP and BAZV; year
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Als uw eenmanszaak een jaarlijkse bedrijfsomzet heeft van Afl. 50.000 of minder, bent u volgens de wet ontheven van de verplichting tot het doen van aangifte en het voldoen van de belasting over bedrijfsomzetten (BBO)
- Voluntary registration
- Yes
A small entrepreneur may register voluntarily, for example to deduct BBO paid on imported trade goods; once registered the business must file monthly and cannot return to exempt status.
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Voor u als kleine ondernemer is aanmelding voor de BBO/BAVP/BAZV vrijwillig.
- A foreign company
- See the note
Not stated on the BBO pages read; see field_gaps.
- Returns filed
- Monthly
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Eenmaal aangemeld voor de BBO, bent u verplicht om maandelijks aangifte te doen en de verschuldigde belasting te betalen.
- Tax authority
- Registration page read 2026-10-22
Tax calendar
When the main returns and payments fall due in Aruba, tax year 2026, as the tax authority states it.
- Corporate tax return
- 5 months after the end of the accounting period · each year
NL: aangifte en betaling uiterlijk op de laatste dag van de vijfde maand na afloop van het (gebroken) boekjaar (art. 14a Algemene landsverordening belastingen, inserted by AB 2015 no. 60). EN: the return is due, with payment, by the last day of the fifth month after the end of the financial year; on a request made by then, with a provisional return and payment, the filing deadline of the final return is extended by six months. The authority's list of past deadlines shows 2 June 2025 for the 2024 return and payment (31 May 2025 fell on a Saturday) and 1 December 2025 for the extended return. The text read is the amending ordinance of 2015 as hosted by the authority; later amendments of art. 14a, if any, were not checked.
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De belastingplichtige is gehouden uiterlijk op de laatste dag van de vijfde maand na afloop van het (gebroken) boekjaar over dat jaar aangifte te doen en de belasting overeenkomstig die aangifte te betalen bij de Ontvanger.
- Corporate tax, final payment
- 5 months after the end of the accounting period · each year
NL: de betaling dient uiterlijk plaats te vinden op de dag van indiening van de aangifte. EN: the tax is paid on the day the return is filed, so by the last day of the fifth month after the end of the financial year (art. 14a(2) Algemene landsverordening belastingen) Same text and caveat as cit_annual_return.
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De betaling dient uiterlijk plaats te vinden op de dag van indiening van de aangifte.
- Corporate tax, instalments
- Not in our records
The authority’s site inaccessible when checked
- Personal income-tax return
- Not in our records
impuesto.aw/u-kunt-niet-op-tijd-aangifte-doen inaccessible when checked
- Personal income tax, final payment
- 2 months after the end of the assessment notice · each year
NL: meestal is de betalingstermijn 2 maanden; deze kan ook 1 maand of meerdere maanden zijn, en de vervaldatum staat op het aanslagbiljet. EN: the usual payment period for an assessment is 2 months from the notice, but it can be 1 month or more, and the due date printed on the assessment governs. The page covers assessments in general and names income tax as an example.
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Meestal is de betalingstermijn 2 maanden. Echter deze kan ook 1 maand of meerdere maanden zijn.
- Personal income tax, instalments
- Not in our records
The authority’s site inaccessible when checked
- VAT return
- Day 15 of the following month · each month
NL: aangiftetijdvak één maand; aangifte en betaling uiterlijk op de 15e van de maand volgende op het tijdvak; valt de 15e op een zaterdag, zondag of feestdag dan de eerste werkdag erna. EN: Aruba levies the BBO turnover tax, not a VAT; the return and payment are due by the 15th of the month after each monthly period. A business with only exempt turnover or inactive all year may file all twelve returns at once.
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De BBO werkt met aangiftetijdvakken van één maand.
- Payroll withholding
- Day 15 of the following month · each month
NL: aangiftetijdvak één maand; aangiftebiljet en betaling uiterlijk op de 15e van de maand volgende op het tijdvak; valt de 15e op een zaterdag, zondag of feestdag dan de eerste werkdag erna. EN: monthly return and payment of wage tax and premiums by the 15th of the following month.
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Het aangiftetijdvak bedraagt één maand.
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Aruba yet.
Economy and trade
What it exports
Goods Aruba exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Aruba’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal HS 7113 | 0.53% | 0.21% | 56.7% | US$87 m |
| Other fruit, fresh HS 0810 | under 0.05% | 3.0% | 4.6% | US$7 m |
| Grapes, fresh or dried HS 0806 | under 0.05% | 1.1% | 4.2% | US$6 m |
| Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried HS 0804 | under 0.05% | 1.9% | 3.8% | US$6 m |
| Citrus fruit, fresh or dried HS 0805 | under 0.05% | 1.3% | 3.3% | US$5 m |
| Ferrous waste and scrap; remelting scrap ingots of iron or steel HS 7204 | 21.4% | 6.1% | 2.0% | US$3 m |
| Dishwashing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages HS 8422 | under 0.05% | under 0.05% | 1.1% | US$2 m |
| Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations HS 3304 | 3.0% | 1.5% | 1.1% | US$2 m |
| Other vegetables, fresh or chilled HS 0709 | under 0.05% | under 0.05% | 1.1% | US$2 m |
| Copper waste and scrap HS 7404 | 5.8% | 3.4% | 1.0% | US$2 m |
Total goods exports, 2024: US$154 m. The ten largest headings are shown.