Bringing talent to Aruba under the 2026 rules

Who qualifies under the expat regime

The regime is aimed at professionals brought in from abroad. Broadly, an incoming employee qualifies where they have lived outside Aruba for five consecutive years before taking up the role, or hold an HBO-level qualification together with five years of relevant experience. Meeting the criteria opens the door to favourable treatment of a defined set of relocation and living costs.

What the package can cover

Depending on the arrangement, the regime can accommodate housing allowances, school-fee reimbursement, annual travel, relocation assistance and, on conditions, a tax-free signing bonus. Structured well, these let an employer offer a competitive international package without an outsized tax cost. The detail matters, though: each element has its own conditions and caps.

Modernised fringe benefits for everyone

Beyond expats, the 2026 rules refresh everyday benefits. Company-car taxation now works from the vehicle's book value at 15%, with reduced rates of 10% for hybrids and 5% for electric vehicles; the business-mileage reimbursement is set at Afl. 1.20 per kilometre; and health and wellness support of up to Afl. 125 per month is recognised. These are useful tools for retention when applied correctly in payroll.

Getting it right for employer and employee

For the employer, the work is in the contract and the payroll set-up; for the arriving professional, it also involves work and residence permits through DIMAS. We align the employment agreement, the tax treatment and the immigration steps so the offer that is promised is the offer that is delivered — and stands up to scrutiny later.

This article is general information, not legal advice. Every situation is different, and we would be glad to review yours.