Tax legislation rarely stands still. For professionals working across the Dutch Caribbean, clarity and accessibility matter more than ever.
The Fiscal Legislation 2026 bundle brings together the key tax laws and regulations applicable in Curaçao, Sint Maarten, Aruba, and the BES Islands, as in force on 1 January 2026. The selection reflects what practitioners rely on most in their daily work, carefully curated to keep the collection practical and easy to navigate. To maintain that focus, legislation relating to import duties and excise taxes has not been included.
This edition also highlights several important developments across the region. Curaçao introduces updates that support youth and young adult participation in the workforce, alongside adjustments to the basic health insurance income threshold and income tax amounts for 2026. The tax treaty between Curaçao and Cyprus entered into force on 28 February 2026. In Sint Maarten, attention is shifting toward a broader review of the tax system, with the aim of strengthening tax collection and preparing for future reforms. For the BES Islands, multiple legislative updates have been incorporated, including changes to income tax, wage tax, and social security laws. Aruba has introduced several fiscal measures aimed at stimulating economic development, expanding the Aruba Free Zone, refining the treatment of secondary employment benefits, and creating new tax incentives for start-ups.
Together, these updates provide a practical overview of the current fiscal landscape across the region. Designed for everyday use, the bundle helps practitioners stay aligned with the legislation that shapes their work.
2026 Dutch Caribbean Tax Legislation Digital Edition
Stay up to date with the most relevant fiscal laws and regulations for Curaçao, Sint Maarten, Aruba, and the BES Islands as of 1 January 2026. Includes key updates on income tax, social legislation, economic incentives, and regional tax developments.