Renting out your Curaçao home from abroad? The tax rules just got clearer

A lot of people who own a house in Curaçao rent it out when they're not using it, and a lot of them have assumed that because they live in Toronto or Amsterdam, Curaçao's taxes don't reach them. A court has now said clearly that they do.

What the court decided

In early September 2026 the Court of First Instance of Curaçao ruled against a Netherlands-based owner of three villas on the island. He rented them to tourists through Airbnb, Micazu and other sites whenever his family wasn't using them, and argued he wasn't running a business.

The court disagreed. Someone who regularly uses an asset to earn income can count as an entrepreneur for turnover tax, and living abroad doesn't change that. Extra assessments going back to 2019 were upheld. Some penalties were reduced, but the tax stood.

For short holiday rentals, the tax office applied:

7% turnover tax (OB) on the rental income
6% on cleaning charges

This wasn't a one-off. A separate ruling in November 2025 had already said that renting property out for holidays is almost always an economic activity.

How they find rentals

In a related decision the court confirmed the tax office may use water and electricity data from Aqualectra, the utility, to work out whether a house is being let to tourists. An empty house uses almost nothing. A house with a family of six in it for two weeks shows up.

So if your house is on Airbnb, assume the tax office can see it.

What owners should do now

Register for turnover tax with the Curaçao tax office, or have an accountant do it.
Charge it on every booking. Build the 7% and 6% into the price guests pay. On our own villa we show it in the total before the guest pays, so nobody is surprised.
Keep records: bookings, payouts from each platform, cleaning fees.
Ask about past years. If you've been renting without registering, talk to an accountant before the tax office talks to you.

Changes coming

The government has proposed replacing the accommodation turnover tax with a tourist entry tax of about US$75 per visitor. It isn't law yet. Until it is, the 7% and 6% apply, and owners should plan for whatever replaces them.

Where we fit

We look after houses in Koraal Tabak for owners who live off the island. When we manage the rental, we collect the tax on every booking, keep the paperwork, and send the owner a statement each month. Here's how it works and what it costs.

Sources: Curaçao Chronicle: overseas owners can be taxable entrepreneurs; Curaçao Chronicle: Dutch owner of three villas must pay turnover tax; Curaçao Chronicle: tax office may use Aqualectra data; Curaçao Chronicle: renting to tourists is a business activity (Nov 2025); VATupdate: assessments upheld, penalties reduced; VATupdate: proposed US$75 tourist entry tax. This is general information, not tax advice. Confirm your situation with a Curaçao accountant.