Vennootschap met beperkte aansprakelijkheid (VBA, private limited company) VBAAruba
What it takes to form, own and run a private limited company in Aruba, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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notariële akte, voor het verlijden waarvan is vereist een verklaring van de minister van Justitie dat hem van geen bezwaren is gebleken.
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Like the NV, it is incorporated via notarial deed and registered at the Chamber of Commerce, with no minimum capital requirement.
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Capital (AWG) First Registration Annual Fee 0 – 25,000 96 96
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Required
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- The consideration agreed on issue is payable immediately on taking the share unless the deed of incorporation or the issue resolution makes all or part of it payable later or on call; for a share with a nominal value it is at least the nominal amount (Landsverordening VBA art. 23(2)-(3)). A company's documents that mention its capital must state the amount issued and how much of it is paid up (art. 3(4)).
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bij het nemen van het aandeel opeisbaar.
Own it
Who may own and run it
- Directors
- At least 1 · a company may be one
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They also require at least one managing director
- Shareholders
- At least 1 · a company may be one
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notariële akte, voor het verlijden waarvan is vereist een verklaring van de minister van Justitie dat hem van geen bezwaren is gebleken.
- Members
- At least 1 · one person may form it alone
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notariële akte, voor het verlijden waarvan is vereist een verklaring van de minister van Justitie dat hem van geen bezwaren is gebleken.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- AWG 96
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both are subject to annual filing and compliance requirements, including maintaining shareholder registers
- Accounts on the public record
- No
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zage gegeven, anders dan door of met instemming van de vennootschap.
- Audit for a small company
- Not required
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is zonder beperking bevoegd, en zo de statuten dit voorschrijven verplicht, om een externe deskundige te benoemen ten einde op de boekhouding regelmatig toezicht te houden
- 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.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the VBA are in our records.
What is public
- Directors
- Public
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The financial statements and the shareholders’ register are not available for public inspection, unless explicitly authorized by the corporation.
- Shareholders
- To the authorities only
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The financial statements and the shareholders’ register are not available for public inspection, unless explicitly authorized by the corporation.
- Beneficial owners
- To the authorities only
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The financial statements and the shareholders’ register are not available for public inspection, unless explicitly authorized by the corporation.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 22%+3 regimes
Profit tax (winstbelasting) of 22 percent of profit on a VBA established in Aruba; a reduced rate applies to free-zone companies and a separate schedule to oil refinery or terminal profit.
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2. De belasting bedraagt 22 percent van de winst.
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
Special regimes that may apply
- Deelnemingsvrijstelling holding · 100% exempt
A company that holds a qualifying participation — shares or profit certificates in a company, association or foundation of the kinds in article 1, first paragraph, onderdelen a and b, or a qualifying holding in a company established outside Aruba, provided the shares are not held as an investment and the company is subject to a tax on profits Landsverordening winstbelasting (AB 1988 no. GT 47), artikel 11, eerste tot en met derde lid - Vrije zone (Landsverordening vrije zones 2000) free zone · 2%
A naamloze vennootschap or vennootschap met beperkte aansprakelijkheid incorporated and established in Aruba, admitted to a free zone, whose activities contribute to the development of Aruba as an international distribution, production and service centre Landsverordening vrije zones 2000 (AB 2000 no. 28), artikel 14 - Vrijgestelde vennootschap (artikel 2, onderdeel c, Landsverordening winstbelasting) other · 100% exempt
A vennootschap met beperkte aansprakelijkheid whose activities are confined for the whole financial year to activities designated by order in council (landsbesluit, houdende algemene maatregelen) Landsverordening winstbelasting (AB 1988 no. GT 47), artikel 2, onderdeel c
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Aruba
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the VBA.
Every business in Aruba
Sales and consumption tax
- 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
Payment and banking services
None of the services whose lists we hold names Aruba. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Vennootschap met beperkte aansprakelijkheid (VBA, private limited company) (VBA)
- ISO 20275 code
- V905Secondary GLEIF, Entity Legal Forms code list