Besloten Vennootschap BVCuraçao
What it takes to form, own and run a private limited company in Curaçao, 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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At least one founder is required to form the corporation, either an individual or a legal entity.
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the law does not limit the number of managing directors
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indien uitsluitend in geld wordt gestort, een verklaring van alle oprichters dat het eigen vermogen van de vennootschap bij oprichting niet negatief is.
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The profit tax rate in Curaçao is 15% for the first NAf. 500.000 of profit and 22% for the profit that exceeds NAf. 500.000 (rate in 2024).
Form it
Who registers it
- Registry
- Formed without visiting
- Yes
- Formed online
- No
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
- Not in our records
Own it
Who may own and run it
- Directors
- A company may be one
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the law does not limit the number of managing directors
- Shareholders
- At least 1 · a company may be one
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At least one founder is required to form the corporation, either an individual or a legal entity.
- Members
- At least 1 · one person may form it alone
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At least one founder is required to form the corporation, either an individual or a legal entity.
- 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
- XCG 100
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1 XCG 0.00 XCG 15.000 100 100
- Accounts on the public record
- No
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Iedere aandeelhouder en iedere houder van schuldbrieven aan toonder heeft gedurende twee jaren na het tijdstip van opmaken, onderscheidenlijk goedkeuren van de jaarrekening recht op inzage in de krachtens het vijfde lid bewaarde stukken.
- Audit for a small company
- Not required
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De artikelen 216 en 217 gelden niet voor de vennootschap die in haar statuten de artikelen 120 tot en met 122, al dan niet tezamen met de artikelen 123 en 124, van toepassing heeft verklaard.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the BV are in our records.
What is public
- Directors
- Public
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Het handelsregister en de bescheiden die daarbij krachtens wettelijk voorschrift zijn gedeponeerd, kunnen door een ieder per inschrijving of gedeponeerd bescheiden worden ingezien tegen betaling van een vergoeding.
- Beneficial owners
- To the authorities only
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Het handelsregister en de bescheiden die daarbij krachtens wettelijk voorschrift zijn gedeponeerd, kunnen door een ieder per inschrijving of gedeponeerd bescheiden worden ingezien tegen betaling van een vergoeding.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 15–22%
General rate: 15% on the first 500,000 of taxable profit and 22% on the remainder, as the Chamber tax-incentives page states it for 2024; special rates (investment company 0%, low-taxed activities 3%) are not applied to this type by default.
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The profit tax rate in Curaçao is 15% for the first NAf. 500.000 of profit and 22% for the profit that exceeds NAf. 500.000 (rate in 2024).
Work it out on a profit figure: the company’s tax, the owner’s, and what is left.
- CFC rules in Curaçao
- 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 BV.
Every business in Curaçao
Sales and consumption tax
- The tax
- Turnover tax (omzetbelasting)
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De omzetbelasting bedraagt 6% (algemeen tarief).
- Standard rate
- 6%
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De omzetbelasting bedraagt 6% (algemeen tarief).
- Other rates
- 9% the high rate on listed goods and services (motor vehicles other than public passenger transport and emergency vehicles, yachts and pleasure craft, prepared food for immediate consumption and the other goods and services the Belastingdienst lists)
- 7% insurance
- 7% short-stay accommodation (letting for a maximum of 90 days)
- 0% letting of immovable property fitted out and used for permanent residence, let for at least one year
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Tot slot is er een hoog tarief van 9% voor de volgende goederen en diensten van toepassing
- Registration threshold
- Not in our records
- A foreign company
- See the note
The Belastingdienst states that a foreign entrepreneur providing services in Curaçao is an entrepreneur for turnover tax and must pay it there; the small-business exemption (RKO) requires the entrepreneur to live or be established in the taxing area, so no turnover threshold shelters a non-resident.
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Als een buitenlandse ondernemer op Curaçao diensten verricht, is hij ook ondernemer voor de omzetbelasting en dient dus omzetbelasting op Curaçao te betalen.
- Returns filed
- Monthly
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Zowel de aangifte als de betaling moeten binnen 15 dagen na afloop van elke maand plaatsvinden
- Tax authority
- Registration page read 2026-10-22
Payment and banking services
None of the services whose lists we hold names Curaçao. 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
- Besloten Vennootschap (BV)
- ISO 20275 code
- MZB1Secondary GLEIF, Entity Legal Forms code list