22% standard rate on net profit (35% for free-zone companies trading with entities located in Aruba, versus 2% for qualifying free-zone company profit from activity outside Aruba).
Steeply progressive, up to a top marginal rate of 52% on worldwide income for residents (tax residency triggered at 183+ days present in a calendar year).
Aruba has not introduced VAT (a planned 12.5% VAT reform has been indefinitely postponed); instead a combined 7% turnover tax applies (BBO 2.5% + BAVP 1.5% + BAZV 3%, as of 2023), covering the supply of goods and services and, since August 2023, imports. As an autonomous country within the Kingdom of the Netherlands, Aruba sets its own tax law independently of both the European Netherlands and the Caribbean Netherlands (BES islands) - see the Global Tax Guide's Special Tax Zones page for how these different Dutch Caribbean fiscal systems relate to one another.
Individual residency is determined by a facts-and-circumstances test examining home in Aruba, presence of close family, duration and regularity of stay, civil registry registration, local bank accounts, and professional or economic interests on the island - if the majority of these ties point to Aruba, the individual is a tax resident taxed on worldwide income; otherwise, non-resident status applies with taxation limited to Aruba-source income. A commonly cited practical benchmark is 183+ days present in a calendar year, though the underlying test is multi-factor rather than a pure day count. Corporate residency generally follows incorporation or effective management in Aruba.
Confirmed via a specialist Dutch Caribbean corporate taxation source: no CFC legislation exists in Aruba.
No statutory thin capitalization ratio or interest-limitation rule was identified in available sources for Aruba specifically.
No domestic FBAR/Form 8938-equivalent requiring Aruba residents to self-report their own foreign accounts was identified. Aruba is party to the treaty between the Kingdom of the Netherlands and the United States concerning the exchange of tax information, and one source describes a specific US-Aruba Tax Information Exchange Agreement. Separately and independently of Aruba law, US citizens and Green Card holders with Aruba accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of Aruba's own domestic requirements - notably, no comprehensive US-Aruba income tax treaty exists (the standard US-Netherlands treaty generally does not extend to Aruba), so foreign tax credit planning should not assume treaty-based relief is available.
A genuine conflict across sources worth flagging in detail rather than resolving with a single number. Aruba has its own tax legislation since obtaining "status aparte" (separate constitutional status) within the Kingdom of the Netherlands in 1986, and a specialist Dutch Caribbean tax source states plainly that "no specific tax treaty law exists in Aruba." Consistent with this, one source states Aruba "does not currently have a developed network of double taxation avoidance treaties with other states," meaning expats from countries like France, Canada, or elsewhere in Latin America generally cannot rely on a classic bilateral treaty. At the same time, the Netherlands' own official list of countries with which it has concluded tax treaties includes "Aruba" by name, and Aruba benefits from the intra-Kingdom Tax Regulation for the Kingdom of the Netherlands (Belastingregeling voor het Koninkrijk, BRK/BRNA) - a harmonization arrangement between Aruba, Curacao, Sint Maarten, and the Netherlands (including the BES islands) that reduces double taxation within the Kingdom, notably lowering withholding tax on dividends to as low as 7.5% in qualifying cases. The most accurate reading is that Aruba's principal double-tax relief comes from this intra-Kingdom BRK arrangement rather than a broad external bilateral DTA network, plus the US information-exchange agreement noted above - not a conventional worldwide treaty network comparable to the Netherlands' own. Confirm current status directly before relying on treaty relief for any specific non-Kingdom cross-border transaction.