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Dutch Caribbean territory with e-zone benefits
Region
CARIBBEAN
Corporate Tax
22%
Setup Time
3 weeks
Currency
ANG
Curaçao, an autonomous country within the Kingdom of the Netherlands, offers Caribbean business formation with European connections. The island's gaming industry prominence and company registration framework support specific business setup strategies.
With a population of 150,000, Curaçao provides cosmopolitan Caribbean living. Dutch is official, with Papiamento, English, and Spanish widely used. The island lies outside the hurricane belt, reducing weather risk.
Healthcare is adequate, with more complex cases sometimes requiring travel to Colombia, Venezuela, or the Netherlands. Safety is generally good, though crime exists in certain areas. The cost of living is moderate for the Caribbean.
The multicultural society and relative safety attract international residents.
Corporate tax applies at 22% for regular companies, with e-zone companies enjoying 2% rates on qualifying activities. Personal income tax reaches 46.5%. No VAT exists, though turnover tax applies.
The Netherlands Antillean guilder is pegged to the US dollar. The island maintains connection to Dutch legal traditions while operating autonomously. The e-zone regime attracts international service companies.
Company registration through the Chamber of Commerce is straightforward. The BV (private limited company) is common, along with NV (public limited company). E-zone licenses provide tax benefits for qualifying international services.
Company formation takes approximately 1-2 weeks. Minimum capital requirements are modest. Annual compliance involves tax and corporate filings.
Curaçao has positioned itself for digital asset businesses, though regulatory frameworks continue developing. The Central Bank of Curaçao and Sint Maarten oversees financial services. Some crypto operations have established presence.
The jurisdiction monitors international developments while maintaining relatively open approach to crypto license opportunities.
Curaçao is well-known for online gambling licensing, with hundreds of operators holding licenses. The Curaçao Gaming Control Board issues gambling license authorizations. The framework has been criticized for limited regulatory oversight.
The low-cost, accessible licensing has attracted many operators, though regulatory sophistication is less than major jurisdictions like Malta or Gibraltar.
The gaming industry's regulatory reputation has faced criticism, potentially affecting businesses seeking premium positioning. Banking access can be challenging for certain structures.
Professional services exist for gaming and offshore structures. The island's position provides Americas and European connectivity.
Curaçao suits online gaming operators comfortable with the regulatory environment and e-zone service companies seeking tax-efficient Caribbean positioning for their business setup.
Local: BV
Local: NV
Local: Stichting
| Corporate Tax Rate | 22% |
| Personal Income Tax Rate | 46.5% |
| VAT / Sales Tax | 9% |
| Capital Gains Tax | 0% |
| Withholding Tax | 0% |
| Reduced Corporate Tax Available | Yes |
| Non-Resident Withholding Exempt | Yes |
| Tax Treaty Network | Yes |
| Banking Access | MEDIUM |
| Financial Privacy | HIGH |
| Currency Controls | SOME |
| Local Bank Account Required | No |
| Non-Resident Bank Account Allowed | Yes |
| Physical Presence for Banking | Yes |
| Banks Restrictive (High Risk) | Yes |
| AML Officer Required | No |
| MLRO Required | No |
| Compliance Officer Required | No |
| Data Protection Officer Required | No |
| Bookkeeping Frequency | Annual |
| Local Bookkeeping Required | No |
| Mandatory Audit | No |
No dedicated crypto licensing framework in Curacao. New LOK regulation being finalized with transition by end of 2026. GCB licenses gaming-related crypto payments. CBCS has proposed draft legislation for crypto supervision but not yet enacted.
| License Required | Yes |
| Local Director Required | Yes |
| Local AML Director Required | Yes |
| Local Legal Address Required | Yes |
| Local Physical Office Required | Yes |
| Required Share Capital | $0 |
| Capital Maintained in Account | No |
| Compliance Program Required | Yes |
| Travel Rule Compliance | N/A for gambling |
| Business Plan Required | Comprehensive business plan required with operational manual covering games, AML policies, data storage, responsible gaming |
| Personnel Required | Managing director (Curaçao resident), Compliance Officer, MLRO, Key Persons (1 resident for first 4 years, 3 from year 5) |
| Insurance Required | No |
| Remote Incorporation Possible | Yes |
| 100% Foreign Ownership | Yes |
| Min. Shareholders | 1 |
| Min. Directors | 1 |
| Shareholder/Director Same Person | Yes |
| Registry Public | Yes |
| Registry Access | CGA public license register |
| Renewal Period | Indefinite (subject to compliance) |
| Accounting Filing Required | Yes |
| Accounting Filing Frequency | Annual |
| Financial Statement Required | Yes |
| Financial Statement Frequency | Annual |
| Accounting Audit Mandatory | Yes |
| Compliance Audit Mandatory | Yes |
| Technical Audit Mandatory | Yes |
| Corporate Income Tax Applicable | Yes |
| Dividend Tax Applicable | No |
| Capital Gains Tax Applicable | No |
| Territorial Tax Regime | Yes |
| VAT Applicable | No |
| Regulators | Curaçao Gaming Authority (CGA) |
| Licensing Fee | $83,946 |
| Licensing Fee Details | B2C License: ~NAf. 83,946 (~EUR 47,000) annual fee. B2B Supplier License: ~NAf. 42,816 (~EUR 24,000) annual. Application fee: NAf. 8,929 phase 1, NAf. 5,357 phase 2. Additional fees for game additions (NAf. 23 per item). |
| Permitted Business Models | B2C (operators), B2B (suppliers) |
| Permitted Activities | Online casino, sports betting, lottery, live dealer games, poker, eSports betting, scratch cards |
| Restricted Activities | Land-based gambling outside Curaçao not covered. Services to prohibited jurisdictions blocked. |
| Cross-Border Service Allowed | Yes |
| Physical Inspection Required | No |
| Player Fund Segregation | Yes |
| B2B/B2C Separate Requirements | Yes |
| License Required | Yes |
| Local Director Required | Yes |
| Local AML Director Required | Yes |
| Local Legal Address Required | Yes |
| Local Physical Office Required | Yes |
| Required Share Capital | $100,000 |
| Capital Maintained in Account | Yes |
| Compliance Program Required | Yes |
| Travel Rule Compliance | FATF compliant |
| Business Plan Required | Detailed business plan with operational, compliance, and risk management frameworks |
| Personnel Required | Minimum 2 Managing Directors (at least 2 resident), 3 Supervisory Directors (at least 1 resident), Compliance Officer |
| Insurance Required | No |
| Remote Incorporation Possible | No |
| 100% Foreign Ownership | Yes |
| Min. Shareholders | 1 |
| Min. Directors | 2 |
| Shareholder/Director Same Person | No |
| Registry Public | Yes |
| Registry Access | CBCS supervised institutions register |
| Renewal Period | Annual |
| Accounting Filing Required | Yes |
| Accounting Filing Frequency | Annual |
| Financial Statement Required | Yes |
| Financial Statement Frequency | Annual |
| Accounting Audit Mandatory | Yes |
| Compliance Audit Mandatory | Yes |
| Technical Audit Mandatory | No |
| Corporate Income Tax Applicable | Yes |
| Dividend Tax Applicable | No |
| Capital Gains Tax Applicable | No |
| Territorial Tax Regime | Yes |
| VAT Applicable | Yes |
| Regulators | Central Bank of Curaçao and Sint Maarten (CBCS) |
| Licensing Fee | $17,800 |
| Licensing Fee Details | Money Transfer Company license application fee: NAf. 10,000. Minimum equity capital: NAf. 100,000. Credit institutions, insurance companies, investment institutions have separate capital and fee requirements. |
| Permitted Business Models | Money transfer, Credit institutions, Insurance, Investment institutions, Trust services |
| Permitted Activities | Money transfers, Banking (with full license), Securities trading, Asset management, Insurance |
| Restricted Activities | Banking activities without full CBCS license |
| Cross-Border Service Allowed | Yes |
| Physical Inspection Required | Yes |