Curaçao Capital Gains Tax
Detailed capital gains tax rates and rules for Curaçao in 2026.
Capital GainsANG
Curaçao does not have a separate capital gains tax. Capital gains on business assets are generally included in taxable income. A participation exemption applies to qualifying shareholdings (5% or more).
Standard Rate
0%
Exemptions
- Capital gains from substantial shareholdings may be exempt under the participation exemption
How Curaçao Capital Gains compares
Curaçao’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and North America’s regional average of 8.9%.
Curaçao
0%
North America average
8.9%
Global average
13.8%
