🇧🇶 Wet opbrengstbelasting BES • Wet ABB BES (2025/2026)

Caribbean Netherlands Corporate & Yield Tax Calculator

Determine corporate tax liabilities across Bonaire, Sint Eustatius, and Saba under the statutory 0% corporate profit tax regime, 5.0% dividend yield tax (Opbrengstbelasting), and domestic ABB on services.

Corporate Income Tax
0.0% CIT

Abolished on all annual corporate profits

Dividend Yield Tax
5.0% Flat

Only on distributed shareholder dividends

Bonaire ABB Rate
8.0% Services

Statia & Saba services taxed at 6.0%

Retained Earnings
$0 Tax

Zero tax on reinvested corporate reserves

📊 Corporate Financial Parameters

Belastingdienst CN Schedule
$

0.0% statutory CIT on corporate profits.

$

Subject to 5.0% Opbrengstbelasting.

$

Commercial services invoiced locally.

📑 Corporate Tax Assessment

8.0% ABB (Bonaire)
Total Remittance to Belastingdienst CN
$21,600.00
$4,000 Yield Tax (5%) + $17,600 ABB Services (8%)
Corporate Profit Tax (CIT) $0.00 (0.0%) Statutory 0% regime
5.0% Yield Tax $4,000.00 Opbrengstbelasting
Net Distributed Dividend $76,000.00 After 5% withholding
ABB on Invoiced Services $17,600.00 Indirect services tax
Annual Net Business Profit $150,000.00
Retained Profit (Reinvested in Entity) $70,000.00 (0% Tax)
Effective Tax Rate on Profit 2.67% Effective
Total Corporate Cash Flow Retained $146,000.00

💡 The Caribbean Netherlands Holding Advantage

Because Caribbean Netherlands companies pay 0% tax on corporate profits and 0% tax on capital gains, businesses can accumulate and compound capital inside a BES BV tax-free. Tax is only incurred at 5% when dividends are physically extracted to shareholders.

📊 Dutch Caribbean Corporate Fiscal Frameworks Compared

Statutory comparison of corporate profit tax, dividend withholding, and indirect sales taxation:

Jurisdiction Corporate Profit Tax (CIT) Dividend Yield / Withholding Indirect Sales Tax Statutory Currency
Caribbean Netherlands (BES) 0.0% (Abolished) 5.0% Opbrengstbelasting ABB (8% Bonaire / 6% Statia & Saba) USD ($)
Curacao 22.0% Winstbelasting 0% to 15% Withholding OB (6% to 9% Turnover Tax) ANG (ƒ)
Aruba 22.0% Winstbelasting 10.0% Dividend Tax BBO / BAVP / BAZV (7.0%) AWG (Afl.)
European Netherlands 19.0% / 25.8% VPB 15.0% Dividendbelasting BTW (21.0% VAT) EUR (€)
MS
Engr. Muhammad Shahzad Verified Compliance & Caribbean Fiscal Systems Specialist

Lead software engineer and computational compliance specialist with over a decade of experience designing verified legal calculators and economic modeling engines. This Caribbean Netherlands Corporate Calculator strictly models the Wet opbrengstbelasting BES, Wet algemene bestedingsbelasting BES, and Belastingdienst Caribisch Nederland filing standards.

❓ Caribbean Netherlands Corporate Tax FAQs

Is there a corporate income tax (CIT) in the Caribbean Netherlands? ▼

No. The traditional corporate income tax (vennootschapsbelasting / winstbelasting) was completely abolished across Bonaire, Sint Eustatius, and Saba following the constitutional restructuring of the Netherlands Antilles in 2011. Registered companies (BV, NV, cooperatives) pay exactly 0.0% statutory tax on annual operational profits.

What is Opbrengstbelasting (Dividend Yield Tax) and when is it triggered? ▼

Under the Wet opbrengstbelasting BES, a flat 5.0% yield tax is levied only when a corporation distributes profits to shareholders, share repurchases, or liquidation surpluses. Retained earnings held in corporate treasury or reinvested into operational business assets incur zero tax indefinitely.

How does Algemene Bestedingsbelasting (ABB) apply to commercial services? ▼

Under the Wet algemene bestedingsbelasting BES, domestic business services are taxed at 8.0% in Bonaire and 6.0% in Sint Eustatius and Saba. ABB is a single-stage indirect tax; unlike European VAT, it does not feature an input-tax deduction system for most service providers, though export services are zero-rated.

What is the Vastgoedbelasting (Real Estate Tax) on commercial business property? ▼

Commercial properties and second homes owned by corporate entities are subject to an annual Vastgoedbelasting of 17.5% levied on a statutory deemed rental yield of 4.0% of the property's market value, resulting in an effective annual property tax rate of 0.7% (or 0.8% including the local island surcharge). Hotels and commercial lodging are taxed at a preferential effective rate of 0.84%.

Are there tax treaties or substance requirements for BES corporations? ▼

Yes. To qualify for 0% CIT and avoid anti-avoidance measures or withholding taxes from source countries, a BES company must maintain genuine economic substance on the islands (qualified resident directors, registered local office, verifiable commercial operations, and local bank accounts) under OECD and Dutch fiscal guidelines.

📊 Caribbean Netherlands (Bonaire, St Eustatius, Saba) Statutory Matrix

Statutory Component / Legal Deduction Item Calculated Amount (USD)
Primary Net / Statutory Payable Amount $0.00