Curaçao plans a tourism tax overhaul as SER issues report on entry tax
WILLEMSTAD — Curaçao’s Social and Economic Council (SER) submitted its advisory report to the minister of finance on Wednesday, October 28, on a government proposal to introduce an entry tax. The proposed levy would apply to visitors who do not reside in Curaçao.
The government aims to simplify taxation of short stays and make collection more efficient. Under the proposal, a per-visitor levy would be paired with an exemption from the existing 7 percent turnover tax on short-term lodging covered by the measure.
The proposed standard rate is US$75 per visitor per stay, payable when the stay begins. Reduced rates are provided for certain groups, including children under 16, residents of the other Caribbean islands within the Kingdom of the Netherlands, and visitors born in Curaçao. Students who meet the conditions set out in the draft legislation would not have to pay the entry tax.
According to the explanatory memorandum accompanying the proposal, revenue would go first toward financing the Curaçao Tourism Development Foundation (CTDF). Additional revenue would then be used to further increase benefits under the General Old Age Insurance scheme (AOV). If funds remained, the government would use them to finance research into the island’s capacity to accommodate tourism.
The SER received the request for an expedited advisory report on September 4, 2026. The Council examined the draft legislation, its explanatory memorandum and data on the tourism sector. Its review covered potential economic and social effects, financial implications, the proposed legal framework and practical implementation. It also considered international developments in tourism taxation and Bonaire’s experience with an entry tax.
The Council consulted with the Ministries of Finance and Economic Development, Fiscal Affairs officials, the CTDF and the industry associations CHATA and CASHA, which represent hotels, apartment accommodations and smaller lodging businesses, among others.
The Council, which brings together employer and employee representatives and independent members, adopted the report at an extraordinary plenary meeting on October 23, 2026.
