Aruba: Taxes and Costs

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Last Updated: Nov 20, 2007

Rental income taxes can be very high

Effective Tax Rate on Rental Income
Monthly Income	US$2,500
Tax Rate	4.4%
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Source: Disclaimer

Income Tax

Rental income of non-resident landlords are taxable. The taxable income is gross income less maintenance costs, land tax, insurance premiums, and interest on mortgage payments. Generally the same rates apply to both non-residents and residents. Income tax rates for a married person are as follows:

Property Tax (Grondbelasting)

Property taxes are charged annually at a rate of 0.4% on the property’s annual rental value. The property’s annual rental value and property tax liability is determined by the government, based on a prescribed valuation method.

Income Tax
TAXABLE INCOME, AWG (US$)	RATE
10,000 – 15,000 (US$8,333)	2.71%
15,000 – 25,000 (US$13,889)	3.99%
25,000 – 45,000 (US$25,000)	7.09%
45,000 – 65,000 (US$36,111)	12.22%
65,000 – 100,000 (US$55,556)	18.45%
100,000 – 150,000 (US$83,333)	26.61%
150,000 – 200,000 (US$111,111)	33.87%
200,000 – 300,000 (US$166,667)	38.95%
Over 300,000 (US$166,667)	57.20%
Source: Global Property Guide

There is no capital gains tax on the sale of real estate in Aruba.

Aruba - more data and information

Guide to buying houses and registering property sales in Aruba