The following incentives are available in  Curacao .

E-Zone

E-zones are designated areas geared towards international trade and e-commerce companies that establish in Curacao but whose customers are mainly based outside of Curacao. Key aspects of the regime include:

• Foreign-sourced income is taxed at a reduced rate of 2%
• Curacao-sourced income may not exceed 25% of the company's total income
• The Curacao-sourced income is taxed at the standard corporate tax rate
• Tax losses may be carried forward up to 10 years

Land Development Incentives

Companies engaged in certain land development activities and are established in Curacao can benefit from the following incentives for up to 15 years if investing at least ANG 2 million:

• A minimum 2% tax rate
• Individual income tax exemption for profit distributions if distributed within 2 years of making the profit
• Import duty exemption for materials for project construction
• Land tax exemption

Hotel Incentives

Companies investing at least ANG 1 million in hotels, or other tourist accommodation and entertainment facilities  in Curacao can benefit from the following incentives for up to 11 years if investing at least ANG 1 million:

• A minimum 2% tax rate
• Individual income tax exemption for profit distributions if distributed within 2 years of making the profit
• Import duty and turnover tax exemption for materials used in the construction or furnishing of a hotel or other qualifying facilities
• Land tax exemption

Tax Exempt Company

A private limited company (BV) may apply for tax exempt status if certain conditions are met. The conditions include:

• The activities of a tax exempt company are limited to investment and financing activities, and the licensing of intellectual and industrial rights and other comparable property and usage rights.
• The beneficiaries, management, financials, and the activities of the company must be disclosed.
• No more than 5% of the revenues of the exempt company may consist of dividends from subsidiaries that are not subject to a tax regime comparable to that of Curacao (at least 50% of the Curacao tax rate). In general, all EU and OECD Member States are considered comparable, as well as jurisdictions with which Curacao has a tax treaty.

An independent expert is required to certify that the exempt company meets the requirements for exempt status. If a company no longer meets the requirements for a exempt status, they will be notified and the exempt status is then terminated starting the first day of the year following the year in which the notification becomes final.

Offshore Regime

Curacao's offshore regime has been abolished, but certain incentives continue to apply for qualifying offshore companies established before 1 January 2002, and will continue to apply through 2019. Qualifying offshore companies are generally those established in Curacao by non-residents, and whose business activities and income sources are entirely abroad.

The benefits for offshore companies include reduced tax rates of 2.4% on the first ANG 100,000 and 3% on the excess for investment and finance corporations, tax exemptions or reduced tax base for mutual funds, reduced tax rate for trading companies, and others.