Update - Curacao Approves Pillar 2 Income Inclusion Rule but Not QDMTT and UTPR

The Curacao Parliament approved the National Ordinance on Minimum Tax during its meeting on 1 September 2026. The Ordinance implements the Pillar 2 Income Inclusion Rule (IIR) with retroactive effect from 1 January 2025. It does not, however, implement the Qualified Domestic Minimum Top-Up Tax (QDMTT) or the Undertaxed Profits Rule (UTPR), which was confirmed by the Minister of Finance earlier in the year. The QDMTT is not being implemented at this time, considering the negative impact on the…