Netherlands

NLD·Europe

Official Tax Sources

Box system (3 boxes); Innovation Box 9% CIT

Belastingdienst

Aruba (Constituent Country)

BBO (turnover tax) 1.5%; CIT 22%; BAVP import duty

Own CIT 22%; BBO 1.5% turnover; no VAT

Own fiscal authority; Kingdom of the Netherlands

Curaçao (Constituent Country)

OB (turnover) 6%; CIT 22%; tonnage tax for shipping

Own CIT 22%; OB 6%; WHT 12.5% on dividends

Own Belastingdienst Curaçao

Sint Maarten (Constituent Country)

TOT 5%; CIT 34.5%; own fiscal code

Own CIT 34.5%; TOT 5% turnover; income tax 12-47%

Philipsburg; southern half of island

BES Islands – Bonaire (Public Entity)

OLB replaces VAT; ABB personal income tax

OLB 8% (turnover/sales); ABB (income); no VAT

Belastingdienst CN; special Dutch municipalities

BES Islands – Saba (Public Entity)

Same OLB/ABB as Bonaire

OLB 8%; ABB income tax; no VAT

Smallest state by area under Netherlands

BES Islands – Sint Eustatius (Public Entity)

OLB/ABB regime; oil terminal island

OLB 8%; ABB income tax; no VAT

Oil storage and transshipment

State / Province	Type of Variation	Key Local Tax	Notes
Aruba (Constituent Country)	Own CIT 22%; BBO 1.5% turnover; no VAT	BBO (turnover tax) 1.5%; CIT 22%; BAVP import duty	Own fiscal authority; Kingdom of the Netherlands
Curaçao (Constituent Country)	Own CIT 22%; OB 6%; WHT 12.5% on dividends	OB (turnover) 6%; CIT 22%; tonnage tax for shipping	Own Belastingdienst Curaçao
Sint Maarten (Constituent Country)	Own CIT 34.5%; TOT 5% turnover; income tax 12-47%	TOT 5%; CIT 34.5%; own fiscal code	Philipsburg; southern half of island
BES Islands – Bonaire (Public Entity)	OLB 8% (turnover/sales); ABB (income); no VAT	OLB replaces VAT; ABB personal income tax	Belastingdienst CN; special Dutch municipalities
BES Islands – Saba (Public Entity)	OLB 8%; ABB income tax; no VAT	Same OLB/ABB as Bonaire	Smallest state by area under Netherlands
BES Islands – Sint Eustatius (Public Entity)	OLB 8%; ABB income tax; no VAT	OLB/ABB regime; oil terminal island	Oil storage and transshipment