Curaçao TIN number guide
Persoonsnummer
Persoonsnummer (TIN) is allocated to persons or entities which are classified as taxable. Persoonsnummer aka the Tax Identification Number (TIN) is automatically generated by the system upon registering specific taxpayer information and consists of 9 digits. Curacao's tax identifiers are listed in the worldwide directory of VAT and tax ID names.
Frequently Asked Questions
How do I get a CRIB number (Persoonsnummer) in Curacao?
After incorporating your company at the Chamber of Commerce, register with the Inspectie der Belastingen (Tax Inspectorate) in person. Bring your deed of incorporation, a copy of your Chamber of Commerce registration, and valid identification. Complete the mutation form with your company details, legal form, and onshore/offshore status, but leave the CRIB number field blank — it will be assigned by the tax authorities after processing. You can collect a copy of your CRIB registration from the information desk one day after submission; the original document arrives by post. The CRIB number consists of 9 digits and must appear on all invoices issued by your business. (Actio BV)
Is my business in Curacao exempt from turnover tax (omzetbelasting)?
Businesses with annual turnover below ANG 30,000 (approximately USD 16,850) can request exemption from turnover tax (OB) from the Inspectie der Belastingen. This exemption is not automatic — you must apply for it. Additionally, as of January 2025, businesses with annual taxable turnover up to ANG 30,000 may request to file returns annually instead of monthly. Businesses with turnover exceeding ANG 75,000 must continue to file monthly. The standard turnover tax rate is 6%, with special rates of 7% and 9% for certain goods and services. (Grant Thornton)
Do foreign businesses selling to Curacao consumers need to register for turnover tax?
Yes. For business-to-consumer (B2C) transactions, a non-established foreign business must register with the Curacao tax authorities and collect turnover tax. For business-to-business (B2B) transactions, the reverse applies: the established business in Curacao is responsible for the turnover tax, not the foreign supplier. If you are a local entrepreneur who has retained services from foreign providers, you may be held liable for the omzetbelasting due on those cross-border transactions. (Grant Thornton)
What must appear on invoices issued in Curacao?
All invoices must include the seller's name and address, the CRIB number (Persoonsnummer), the Chamber of Commerce registration number, the applicable turnover tax rate, and the compensation amount including any discounts. Omitting the CRIB number makes the invoice non-compliant with Curacao tax law. Turnover tax returns are due monthly by the 15th of the following month, though businesses with revenue under ANG 10,000 per quarter may request quarterly filing. (Actio BV)
What is the corporate tax rate in Curacao, and are there special regimes?
The standard corporate income tax rate is 22% on income generated within Curacao (territorial system). Compare Curacao's rates with other jurisdictions in our worldwide tax rates reference. Companies in designated Economic Zones (E-zones) pay only 2% on profits and are exempt from turnover tax, import duties, export duties, sales tax, and excise duties. To qualify, companies must fulfill economic substance requirements and maintain real local operations. Foreign-source profits are exempt for companies meeting substance requirements, even outside E-zones. (Curacao Chamber of Commerce)
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