Aruba Capital Gains Tax
Detailed capital gains tax rates and rules for Aruba in 2026.
Capital GainsAWG
Capital gains in Aruba are generally included in taxable business income and taxed at the corporate rate (25%) or individual progressive rates. A participation exemption exists for qualifying shareholdings.
Standard Rate
25%
Exemptions
- Participation exemption for qualifying shareholdings
How Aruba Capital Gains compares
Aruba’s capital gains tax rate of 25% is the 27th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and North America’s regional average of 8.9%.
Aruba
25%
North America average
8.9%
Global average
13.8%
