Aruba's 2026 investment incentives, and how to use them

A ten-year profit- and dividend-tax exemption

For qualifying investments in the Oranjestad and San Nicolas zones, the reform offers a ten-year exemption from profit tax and from dividend withholding tax. During 2026 and 2027 there are also temporary exemptions from transfer tax and certain indirect taxes. These are significant reliefs, but they attach to specific activities, locations and conditions — so the vehicle and the investment must be structured to fit the rules from the outset.

Real support for start-ups

Newer businesses benefit from a profit-tax exemption on an early tranche of profit, an increased investment allowance, a deduction for business loans and simplified wage rules. For founders, these lower the cost of the crucial first years. As always, the reliefs reward businesses that are properly established and documented — the paperwork is what turns an incentive on paper into money saved.

The everyday tax picture still matters

Around the incentives sits Aruba's ordinary regime: turnover tax (BBO) currently at 7%, profit tax, wage tax and the usual filing and reporting duties, including AML/LWTF compliance for regulated activities. A sound plan weighs the incentive against these day-to-day costs and obligations, so the structure is efficient not just in year one but across its life.

How we help you capture the benefit

We advise on the right vehicle — usually a VBA or an NV — confirm eligibility for the zone and start-up reliefs, and set up the incorporation, licences and record-keeping so the exemptions actually apply. We coordinate with your tax adviser and, where useful, obtain confirmation from the authorities. The aim is certainty: knowing the relief is secured before you commit capital.

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