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Curacao Individual Income Tax Brackets/Rates and Social Security Contribution Rates for 2019

13 December 2018

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Approved Changes

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Curacao

Curacao has issued the individual income tax brackets/rates and social security contributions rates for 2019. The individual income tax brackets and rates are effective from 1 January 2019 as follows: up to ANG 30,643 – 9.75% ANG 30,643 up to 40,858 – 15.0% ANG 40,858 up to 61,287 - 23.0% ANG 61,287 up to 86,823 - 30.0% ANG 86,823 up to 127,681 – 37.5% over ANG 127,681 - 46.5% The social security contribution rates for 2019 are as follows for employers: Old age (AOV) and surviving dependents (AWW) insurance – 9.5% Basic health care insurance (BVZ) – 9.3% Accident insurance...