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Curacao — Orbitax Country Chapters
5.4. Source Rules with Respect to Income Derived by Non-Residents


Dividends received from companies that are incorporated and registered in Curaco and from foreign companies authorized to operate in Curaco are deemed Curaco sourced.


Interest paid by Curaco  residents to non-residents is deemed Curaco  sourced.


Royalty fees paid for the use of intellectual property in Curaco, is deemed Curaco  sourced.

Rental income

Rental income from property situated in Curaco is deemed Curaco  sourced.

Service fees

Service fees paid to a non-resident are deemed Curaco  sourced if any of the following conditions are met:

  • The services are rendered within Curaco
  • The services are  rendered outside  Curaco for Curaco  residents by non residents or for earning income effectively subject to Curaco  tax