Aruba Turnover Tax (BBO / BAZV / BAVP) Calculator
Compute Aruba combined 7.0% business turnover tax (BBO 2.5%, BAZV 2.5%, and BAVP 2.0%) on local goods, hospitality, services, and commercial invoicing in AWG and USD.
Turnover Tax Breakdown
| Tax Component | Statutory Rate | Allocation Purpose | Amount (AWG) | Amount (USD) |
|---|
Understanding Aruba Turnover Taxes (BBO, BAZV & BAVP)
In Aruba, the Departamento di Impuesto (DIMP) administers a cumulative indirect turnover tax system on domestic enterprise sales and imported goods consisting of three integrated statutory levies:
- BBO (Belasting op Bedrijfsomzetten - 2.5%): General turnover tax levied on the delivery of goods and the rendering of services by entrepreneurs within Aruba.
- BAZV (Bestemmingsheffing AZV - 2.5%): Earmarked levy directly allocated to fund the Algemene Ziektekostenverzekering (general health insurance fund).
- BAVP (Bestemmingsheffing Additionele Voorzieningen Publieke Sector - 2.0%): Earmarked public sector infrastructure and financial stabilization levy.
- Combined Rate (7.0%): Most businesses charge a single consolidated 7% indirect tax on customer bills and remit monthly returns to DIMP by the 15th of each month.
Exemptions and Small Business Scheme (KOR)
Resident micro-enterprises with annual gross revenue below AWG 50,000 can qualify for the Kleineondernemersregeling (KOR), exempting them from charging BBO/BAZV/BAVP on their local turnover.
📊 Aruban Statutory Wage & Tax Breakdown Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (AWG) |
|---|---|
| Primary Net / Statutory Payable Amount | 0,00 ƒ |
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.