Curacao Salary Calculator 2026
Free Curacao salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Curacao (2026)
Educational model - not tax advice. Currency ANG. Curacao levies a progressive income tax (inkomstenbelasting) with no tax-free band; relief is a tax credit (basiskorting). Social premiums are collected by the SVB. This model assumes a single resident taxpayer.
Employee (Arbeidsovereenkomst / loondienst)
- Employment income is taxed through the loonbelasting / inkomstenbelasting, a progressive tax withheld at source. There is no tax-free band: the first bracket starts at 0 and is taxed at 9.75%.
- Income tax brackets 2026 on annual taxable income: 9.75% to 39,094; 15% to 52,127; 23% to 78,190; 30% to 110,769; 37.5% to 162,894; 46.5% above. Taxable income is annual gross less the deductible employee premiums (AOV, AWW, AVBZ); BVZ is not deductible.
- Relief is a tax credit, not an allowance: the basiskorting (basisaftrek) of ANG 2,915 per year is subtracted from the computed tax, never below zero. Non-residents are not entitled to it.
- Employee social premiums on gross: AOV (old-age pension) 6% up to ANG 100,000 plus an additional 1% on AOV income above that ceiling; AWW (survivors pension) 0.5% up to ANG 100,000; AVBZ (long-term care) 1.5% up to ANG 606,247.08; BVZ (basic health insurance) 4.3% up to ANG 150,000.
- Employer cost: AOV 9% (ceiling 100,000), AWW 0.5% (100,000), BVZ 9.3% (150,000), AVBZ 0.5% (606,247.08), ZV 1.9% and OV 2.5% (only for employees at or below the ZV/OV wage limit of ANG 85,753.20 per year; higher earners are excluded), plus cessantia, a flat ANG 40 per employee per year. The OV rate is provisional (the legal range is 0.5% to 5% by hazard class) and does not affect the employee net.
- Out of scope: non-residents (no basiskorting or toeslagen), the toeslagen (alleenverdiener-, ouderen-, kindertoeslag), and the penshonado 10% flat-tax regime.
Sources: Belastingdienst Curacao - Schijven tarief 2026, Belastingdienst Curacao - Toeslagen 2026, SVB Curacao - Tabel 2026.
Self-employed (Zelfstandige / ondernemer)
- Net business profit (revenue minus deductible expenses) is taxed at the same 2026 progressive brackets as employment income, with the basiskorting of ANG 2,915 per year subtracted from the computed tax (residents only).
- The self-employed bear the full premium (employer plus employee share), paid via the income tax assessment: AOV 15% (ceiling 100,000), AWW 1% (ceiling 100,000), AVBZ 2% (ceiling 606,247.08) and BVZ 13.6% (ceiling 150,000). AOV, AWW and AVBZ are deductible before income tax; BVZ is not.
- The additional 1% AOV premium above the ceiling is an employee rule and does not apply to the self-employed. There is no employer-side contribution.
- Out of scope: non-residents (no basiskorting or toeslagen), the toeslagen, and the penshonado 10% flat-tax regime.
Sources: Belastingdienst Curacao - Schijven tarief 2026, SVB Curacao - Tabel 2026, Belastingdienst Curacao - AOV (self-employed pay via the income tax assessment).