Eenmanszaak (sole proprietorship)Curaçao
What it takes to form, own and run a sole trader 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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Model A: Registration of a Sole Proprietorship
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Een natuurlijk persoon die een onderneming drijft (een eenmanszaak) is voor zijn winst uit de onderneming onderworpen aan de inkomstenbelasting. Een rechtspersoon is onderworpen aan de winstbelasting.
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
- No
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · at most 1 · one person may form it alone
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Model A: Registration of a Sole Proprietorship
- A local company secretary
- Does not apply
- 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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Indien een onderneming toebehoort aan een natuurlijke persoon, worden diens persoonlijke gegevens opgegeven, alsmede het bedrag van de ingebrachte gelden en waarde van de ingebrachte goederen.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- 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 Eenmanszaak (sole proprietorship) are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Eenmanszaak (sole proprietorship).
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
A natural person who runs a business (an eenmanszaak) is taxed on the business profit under income tax, not profit tax; a legal person is subject to profit tax.
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Een natuurlijk persoon die een onderneming drijft (een eenmanszaak) is voor zijn winst uit de onderneming onderworpen aan de inkomstenbelasting. Een rechtspersoon is onderworpen aan de winstbelasting.
- 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 Eenmanszaak (sole proprietorship).
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
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Eenmanszaak (sole proprietorship)
- ISO 20275 code
- 5OZVSecondary GLEIF, Entity Legal Forms code list