Aruba Corporate Tax • Landsverordening op de Winstbelasting • DIMP
Aruba Corporate Income Tax (Winstbelasting) Calculator
Determine corporate income tax liability for N.V. (Naamloze Vennootschap), V.B.A. (Vennootschap met Beperkte Aansprakelijkheid), and Free Zone enterprises under Aruba tax law in AWG and USD.
Tax Assessment Summary
Taxable Net Profit AWG 0.00 ≈ USD $0.00
Corporate Tax (Winstbelasting) AWG 0.00 0.0% effective rate
Net Retained Earnings AWG 0.00 ≈ USD $0.00
| Accounting Item | Statutory Basis | Amount (AWG) | Amount (USD) |
|---|
Aruba Corporate Tax Regime (Winstbelasting)
Corporate entities incorporated under Aruban law, such Naamloze Vennootschap (N.V.) and Vennootschap met Beperkte Aansprakelijkheid (V.B.A.), are subject to Winstbelasting administered by the Departamento di Impuesto (DIMP):
- Standard Rate (22%): Aruba reduced its baseline corporate income tax from 25% to 22% to stimulate economic competitiveness across the ABC islands.
- Free Zone Enterprises (2%): Companies operating inside the designated Free Zone Aruba (Zone Franca Barcadera / Bushiri) engaged in international trade or transshipment benefit from a 2% reduced profit tax rate and exemption from import duties.
- IPC Regime (Investerings- en Promotiebedrijf): Qualified enterprises meeting investment and local employment quotas (such export services or hotel developments) can access preferential rates of 2% to 10%.
- Loss Carryforward: Fiscal operational losses may be carried forward and offset against future taxable profits for up to 5 consecutive fiscal years.
📊 Aruban Statutory Wage & Tax Breakdown Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (AWG) |
|---|---|
| Primary Net / Statutory Payable Amount | 0,00 ƒ |
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Engr. Muhammad Shahzad
Principal Financial Systems Architect & Dutch Caribbean Fiscal & SVB Social Security Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.